Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
Date: February 6, 2025
Subject Matter
Provisions of the Limitation Act do not apply to appeals filed under the CGST Act once the statutory time limit has passed
Summary
In this case law, the court heard writ petitions that sought an extension of the limitation period for filing an appeal under Section 107 of the CGST Act. The court ruled that these petitions could not be sustained based on the following key points:&…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. These batch of petitions emanate from the orders handed down by the Appellate Authority, wherein the Appellate Authority has negated the stand of the petitioners thereby dismissing their appeals on the ground of limitation as per Section 107 of the Central and Goods Services Tax Act, 2017 1 . The petitioners also seek the quashing of the Show…