2025 (4) TMI 1155 - HC - GST

Mainatainability of appeal - time limitation for filing appeal - Cancellation of registration of petitioner - case of the Petitioner is that he had only filed the reply to the said SCNs but no personal hearing notice was received - Violation of principles of natural justice - HELD THAT - In terms of Section 107 of the Central Goods and Service Tax Act 2017 (CGST Act) all the three orders i.e. impugned orders would be appealable orders. The time limit for filing the appeal would be three months in terms of Section 107 (1) of the CGST Act. The said period had expired in respect of the first impugned Order-in-Original dated 3rd December 2024. Since all the three orders are connected the Petitioner is directed to avail of the appellate remedy and file the appeal/s within 30 days from today. If the appeal is filed within 30 days the appeal qua order dated 3rd December 2024 shall not be dismissed as being barred by limitation. Petition disposed off.

Summary

The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, disposed of a petition filed under Articles 226 and 227 of the Constitution challenging three impugned Orders-in-Original dated 3rd December 2024, 24th January 2025, and 1st February 2025, as well as related Show Cause Notices (SCNs). The petitioner, Bajrang Iron Store, contended that certain respondents were impleaded only for clarification and were thus removed from the party array.The impugned orders imposed demands and penalties alleging fraudulent availing of ineligible Input Tax Credit (ITC) linked to a non-existent entity, M/s Himgiri Sales, under the GST regime. The petitioner claimed to have replied to the SCNs but denied receiving any personal hearing notice. The respondents countered that the petitioner's reply lacked merit and was cryptic.Relying on Section 107 of the Central Goods and Services Tax Act, 2017, the Court held the impugned orders to be appealable, with a three-month limitation period for filing appeals. Although this period had expired for the first order dated 3rd December 2024, the Court allowed the petitioner to file appeals against all three connected orders within 30 days from the judgment date, stating: "If the appeal is filed within 30 days, the appeal qua order dated 3rd December, 2024 shall not be dismissed as being barred by limitation." The appeals are to be adjudicated on merits by the Appellate Authority in accordance with law.The petition was accordingly disposed of, along with all pending applications.