Case Summary
Case Title: Narender Kumar Singh v. GST Officer and Anr.
Court: High Court of Delhi at New Delhi
Petition No.: W.P.(C) 10379/2025
Date of Judgement: 21 July 2025
Category of Dispute: Limitation and appeal remedy under GST
Relevant Section(s): Section 107 of the CGST Act, 2017 (Appeal to Appellate Authority)
Facts (Para 3–4)
The petitioner challenged an order dated 29 April 2024 passed by the Delhi GST Department raising certain demands. The grievance was that the show cause notice (SCN) dated 5 October 2021 was never served, preventing the petitioner from filing a reply. He also contended that the impugned demand order was passed beyond the limitation period.
Questions before the Court
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Whether the impugned order could be challenged directly by writ petition instead of availing the statutory appellate remedy under Section 107 of CGST Act?
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Whether the plea of limitation could be a ground to bypass the appellate authority?
Observations (Para 5–8)
The Court queried counsel why the petitioner could not file an appeal when the impugned order was an appealable one. The petitioner’s counsel submitted that the order was barred by limitation but also admitted that the statutory time to file an appeal had lapsed. However, he requested liberty to approach the appellate authority if condonation of delay was granted.
The Court observed that since the grievance was essentially against the order’s validity and limitation, the correct forum was the appellate authority under Section 107. To balance equities, the Court permitted the petitioner to file an appeal within one month, i.e., by 20 August 2025, along with requisite pre-deposit, and directed that the appeal shall not be dismissed on the ground of limitation but adjudicated on merits.
Judgement (Para 7–9)
The writ petition was disposed of with liberty to the petitioner to approach the appellate authority under Section 107 within the stipulated period. The High Court clarified that if such appeal is filed by 20 August 2025, it will not be dismissed as time-barred but considered on merits.
Table of Earlier Cases Referred
The judgment did not cite or discuss any other precedents.
Between Fine Lines
This ruling clarifies that writ petitions cannot substitute statutory remedies under GST. However, when limitation becomes a hurdle, High Courts may grant equitable relief by extending time for filing an appeal. For taxpayers, the takeaway is clear: always prefer the statutory appellate route under Section 107, but in exceptional circumstances, writ courts can preserve the right to appeal on merits even after lapse of limitation.
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