Delhi HC allows appeal despite limitation due to GSTIN misuse

Case Details

• Case Title: Gurjant Singh v. Assistant Commissioner, State Tax, Ward 16, Zone 2

• Court: High Court of Delhi, New Delhi

• Petition Number: W.P.(C) 5659/2025 & CM APPL. 25794/2025

• Date of Judgement: 30 April 2025

• Coram: Justice Prathiba M. Singh, Justice Rajneesh Kumar Gupta

• Category of Dispute: GST Registration Misuse / Demand & Appellate Remedy

• Relevant Sections:

  • Article 226 & 227, Constitution of India

  • Section 107, Central Goods and Services Tax Act, 2017

Facts of the Case

• The petitioner Gurjant Singh had obtained a GST registration under the trade name M/s GS Bajwa Generator House (GSTIN 07BDWPS7768H1ZF) (Para 4–5).

• In 2019, the GST registration was unauthorisedly amended to the name M/s Netwest Traders without petitioner’s knowledge or consent (Para 5).

• A police complaint was filed at PS Amar Colony on 24 June 2019, but despite this, a demand order dated 18 March 2024 was passed against the petitioner (Para 5).

• The petitioner did not file a reply to the SCN nor participate in proceedings (Para 6).

Questions in Consideration

1. Whether writ jurisdiction under Article 226 could be invoked when statutory appellate remedy under Section 107 of CGST Act exists? (Para 7–8)

2. Whether the petitioner could be permitted to file an appeal beyond limitation considering the alleged misuse of his GST registration? (Para 9–10)

Observation of the Court

• The Court noted that since the petitioner failed to reply to the SCN or participate in proceedings, writ jurisdiction cannot be exercised (Para 7).

• The limitation period for filing appeal under Section 107 CGST Act had expired (Para 8).

• However, given the peculiar facts of GSTIN misuse, the Court allowed the petitioner liberty to file an appeal within 30 days with pre-deposit, which shall not be dismissed on limitation grounds (Para 9).

• The Court clarified that filing of appeal shall not amount to admission of being proprietor of M/s Netwest Traders. The issue of actual amendment in GST registration would be decided by the Appellate Authority (Para 10).

Judgement of the Court

• The writ petition was disposed of, granting liberty to file an appeal within 30 days (Para 11).

• Pending applications were also disposed of.

Between Fine Lines (Simplified Outcome)

• The petitioner’s GSTIN was misused and changed to another entity’s name.

• Demand order was passed against him despite his police complaint.

• He missed the appeal limitation period under GST law.

• Court allowed him an extended 30-day window to appeal.

• Appeal authority will decide if he was genuinely linked to the altered GST registration.

Summary of Referred Cases

(No other judicial precedents were cited in the judgement – hence not applicable.)

Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”