Sarabjeet Singh v. the Commissioner of Sgst and Anr.

Delhi HC4 Apr 2025W.P.(C)/4326/2025

Case brief

AI extract

What is this about?

Sarabjeet Singh v. The Commissioner of SGST & Anr., W.P.(C) 4326/2025 (Delhi High Court, 04.04.2025, Prathiba M. Singh & Manoj Jain, JJ.) — GST/SGST demand of Rs. 21,72,324/- under impugned order dated 28.12.2023 following SCN dated 24.09.2023; liberty to file appeal under Section 107 CGST Act, 2017 within 30 days; limitation not to bar appeal; adjudication on merits.

What did the court decide?

Petition disposed of with liberty to the Petitioner to file an appeal under Section 107 of the CGST Act, 2017 within 30 days; such appeal not to be dismissed on the ground of limitation and to be adjudicated on merits; all pending applications disposed of. ¶¶20

Sarabjeet Singh Vs the Commissioner of Sgst and Anr. — GST and Indirect Tax | Delhi HC (2025)

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$~33

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 4326/2025, CM APPL. 20034/2025 & CM APPL. 20035/2025

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SARABJEET SINGH .....Petitioner Through: Mr. Chandra Datt Joshi, Adv.

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versus

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THE COMMISSIONER OF SGST AND ANR .....Respondents Through: Ms. Avni Singh, Adv. for GNCTD.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE MANOJ JAIN

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O R D E R

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% 04.04.2025

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This hearing has been done through hybrid mode.

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The present petition has been filed by the Petitioner– Sarabjeet Singh challenging the impugned order dated 28^th December, 2023 (hereinafter, the impugned order) , issued by Respondent No.2– Assistant Commissioner of SGST, Ward 85, Zone 9, Vyapar Bhawan, IP Estate, New Delhi.

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The impugned order was passed pursuant to the show cause notice dated 24^th September, 2023 which was also issued by Respondent No.2.

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A demand of Rs. 21,72,324/- has been raised upon the Petitioner vide the impugned order.

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Various grounds have been raised by the Petitioner in respect of the impugned order. It is noted that no reply to the show cause notice was filed by the Petitioner despite a reminder having been issued in respect of the same.

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However, ld. Counsel for the Petitioner submits that the Petitioner was not aware of the passing of the impugned order and he got the knowledge of

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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 18:46:26

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the same very recently.

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Considering that the demand in the impugned order is to the tune of Rs. 21,72,324/-, and the case of the Petitioner is that he acquired knowledge of the order recently, the Petitioner is permitted to approach the appellate authority under Section 107 of the CGST Act, 2017 within a period of 30 days.

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If the appeal is filed within 30 days, the same shall not be dismissed on the ground of limitation and shall be adjudicated on merits, in due accordance with law.

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The petition is disposed of in these terms. All pending applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J.

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MANOJ JAIN, J.

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APRIL 4, 2025 dj/ss

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Sarabjeet Singh v. the Commissioner of Sgst and Anr.

Case brief

What is this about?

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Sarabjeet Singh v. the Commissioner of Sgst and Anr.

Case brief

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