M/S Pacific Business Centre Pvt. Ltd. Vs Assistant Commissioner, Cgst, Connaught Place Division, Delhi & Ors.

¶1

$~60

¶2

* IN THE HIGH COURT OF DELHI AT NEW DELHI

¶3

- W.P.(C) 4591/2026, CM APPL. 22422/2026 and CM APPL. 22423/2026

¶4

M/S PACIFIC BUSINESS CENTRE PVT. LTD. .....Petitioner Through: Mr. Kapil Sankhla, Mr. Nitin Gulati and Mr. Shivansh Prasad Malik, Advs.

¶5

versus

¶6

ASSISTANT COMMISSIONER, CGST, CONNAUGHT PLACE DIVISION, DELHI & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs.

¶7

CORAM:

¶8

HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

¶9

O R D E R % 09.07.2026

¶10

The present Writ Petition has been filed with the following

¶11

prayers:

¶12

“a) Issue an appropriate writ, order or direction, including a writ of certiorari, quashing and setting aside all coercive recovery proceedings initiated against the Petitioner, including but not limited to the communication dated 19.02.2025 and any action pursuant thereto, seeking recovery of alleged dues arising from Order-inOriginal No. 03/Pacific/JK/Div-CP/2023-24 dated 29.05.2023;

¶13

b) Issue an appropriate writ, order or direction declaring that the aforesaid Order-in-Original dated 29.05.2023 was never validly served or communicated to the Petitioner in accordance with law, and consequently, the period of limitation for filing an appeal has not commenced;

¶14

c) Issue an appropriate writ, order or direction permitting the Petitioner to file a statutory appeal against the said Order-in-Original within such time as may be fixed by this Hon'ble Court, and direct that such appeal shall be entertained and adjudicated on merits without being rejected on the ground of limitation;

¶15

d) Pending the filing and disposal of the aforesaid appeal, direct that

¶16

This is a digitally signed order.

¶17

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 13/07/2026 at 15:49:16

¶18

no coercive steps, including recovery proceedings under Form DRC07A or otherwise, shall be taken against the Petitioner;

¶19

e) In the alternative, and without prejudice to the above, issue an appropriate writ, order or direction setting aside the Order-inOriginal dated 29.05.2023 and remanding the matter to the Adjudicating Authority for fresh adjudication after affording the Petitioner a full and effective opportunity of hearing in accordance with law;”

¶20

In paragraph 19 of the Writ Petition, the Petitioner asserts that he is desirous of availing the statutory remedy of appeal against the Order-in-Original dated 29.05.2023. The grievance of the Petitioner is that the said order was never validly served upon him and was allegedly sent at an incorrect/old address. It is, therefore, submitted that the period of limitation for filing the appeal ought to be computed from the date on which the order was first communicated to, or came to the knowledge of, the Petitioner.

¶21

In substance, the Petitioner seeks a pre-emptive direction from this Court that the proposed Appeal be entertained without being rejected on the ground of limitation. Such a direction is not found appropriate. The Petitioner, if so advised, may avail the statutory remedy of Appeal along with an application for condonation of delay, which shall be considered by the Appellate Authority in accordance with law and thereon be disposed of by passing a speaking order.

¶22

In view of the aforesaid, the present Writ Petition, along with pending applications, stands disposed of.

¶23

ANIL KSHETARPAL, J.

¶24

SHAIL JAIN, J.

¶25

JULY 9, 2026 s.godara/ad

¶26

This is a digitally signed order.

¶27

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 13/07/2026 at 15:49:16

M/S Pacific Business Centre Pvt. Ltd. v. Assistant Commissioner, Cgst, Connaught Place Division, Delhi & Ors.

Case brief

What is this about?

What did the court decide?

M/S Pacific Business Centre Pvt. Ltd. v. Assistant Commissioner, Cgst, Connaught Place Division, Delhi & Ors.

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Navdeep Singh Murbay Vs Union of India and Ors.

Puneet and Anr. Vs Union of India and Ors.

M/S Planet Dewsoft Private Limited Vs Union of India and Anr.

Agrasen Parents Association Vs Directorate of Education and Anr.

Sunita Vs Delhi Development Authority and Anr.

MD Shahzad Vs Municipal Corporation of Delhi & Anr.

M/S Heighstar Infrastructure Pvt. Ltd. Vs Union of India & Ors.

Gauri Shankar and Anr. Vs New-Delhi Muncipal Council and Ors.

Commissioner of Customs (Airport and General) - New Delhii Vs M/S Jbm Logistics

Nurhidaya Dalina Binti Aziz Vs the Commissioner of Customs

M/S Sai Decorative Gallery LLP & Anr. Vs Commissioner of Customs (Appeals)

M/S. Maybell Tradings Pvt. Ltd. Vs Union of India & Ors.

Bhola Ram Papers and Power Pvt. Ltd. (through Its A.R. Sh. Shailesh Kumar) Vs Paragon Sales Pvt. Ltd. (through Its Directors)

Ridhu Traders Vs Pr. Commissioner of Delhi Goods and Services Tax