Jai Huanuman Sanitarywares v. Commissioner of Dgst, Delhi, and Others & Anr.
Case brief
What is this about?
Alternative remedy / writ versus statutory appeal — GST-related orders challenged via writ; Section 107 CGST Act appeal held mandatory route; plea of non-service of orders and limitation delay referred to Appellate Authority for condonation/extension; Delhi High Court, Division Bench (Kshetarpal & Jain, JJ.), order dated 08.07.2026; W.P.(C) 4046/2026, 4326/2026, 3712/2026; disposed of by common order without deciding merits; useful for arguments on availing statutory appeal and condonation of delay before appellate authority under CGST Act.
What did the court decide?
Liberty to the Petitioner to file application(s) before the Appellate Authority seeking condonation of delay and/or extension of the period of limitation, such applications to be considered and decided by the Appellate Authority in accordance with law; pending applications closed.