A.S. Mechanical Systems Pvt. Ltd. v. the Commissioner of Cgst, Delhi & Anr.
Case brief
What is this about?
Delhi High Court writ petition (W.P.(C) 9143/2026, decided 17.07.2026) against Commissioner of CGST, Delhi; petitioner sought relief as statutory appeal period and maximum condonation period had lapsed; Court held petitioner may avail statutory appeal remedy if so advised; writ petition disposed, no relief granted; alternative remedy/elapsed limitation point relevant for GST appellate-route cases.
What did the court decide?
No substantive relief; the petitioner was left free to avail the statutory appeal remedy if so advised, and the writ petition was disposed of with these observations. ¶12