Petitioner challenged a GST demand of Rs.20,19,416.84 raised via SCN and order lacking proper reasoning. The Court permitted filing an appeal under Section 107 CGST Act within 30 days, directing it be entertained without limitation objection and adjudicated on merits.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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M/S MARUTI TRADING CO .....Petitioner Through: Mr. Prem Kandpal and Mr. Ketan Jain, Advs. (M:9811180330)
versus
SALES TAX OFFICER, CLASS II, AVATO & ANR.....Respondents Through:
CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MANOJ JAIN O R D E R
CM APPL.19785/2025 (for exemption)
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 18:46:25
PRATHIBA M. SINGH, J.
MANOJ JAIN, J.
APRIL 4, 2025/ dk/ck
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 18:46:25
1 issue framed by the court
Whether the petitioner should be permitted to file a belated appeal against the GST demand despite not replying to the SCN.
2 provisions across 2 enactments
M/S MARUTI TRADING CO
SALES TAX OFFICER, CLASS II, AVATO
PRATHIBA M. SINGH
MANOJ JAIN
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
