Simla Holdings Vs Assistant Commissioner, Central Tax
Date: February 19, 2024
Subject Matter
Date of upload of the order should be treated as the commencement of the limitation period for filing an appeal
Summary
The case of Simla Holdings Vs Assistant Commissioner Central Tax Division Rohini before the Delhi High Court involves the petitioner's inability to file an appeal against a GST order due to non-communication of the order. Despite facing proceedin…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Petitioner impugns order dated 16.06.2023 affirming the demand against the petitioner. 2. Learned counsel for the petitioner submits that petitioner is constrained to file an appeal for the reason that the order is not communicated to it. He submits that order is normally communicated by being uploaded on the common portal. Subject order has n…