Delhi Associates Vs Additional Commissioner (Delhi High Court)
The Delhi High Court considered a challenge to an Order-in-Original dated 12th February 2025 under the CGST Act. The Petitioner stated that its business had ceased operations in 2021 and contended that merely uploading notices on the GST portal was insufficient, submitting that reasonable efforts should also have been made for physical service. The Petitioner relied on M/s Jaipal Singh v. Commissioner, State Goods and Services Tax Commissionerate, Dehradun, Uttarakhand & Anr.
The Court noted that the Petitioner had a statutory remedy of appeal under Section 107 of the CGST Act. Without deciding the substantive correctness of the impugned order, the Court permitted the Petitioner, if so advised, either to approach the Adjudicating Authority seeking recall of the order dated 12th February 2025 or to avail the statutory appeal remedy under Section 107 along with an application seeking condonation of delay.
The writ petition, along with pending applications, if any, was disposed of with these observations.
Challenge to GST Order
The Petitioner challenged the Order-in-Original dated 12th February 2025 and sought, among other reliefs, setting aside of the said order and the DRC-01 notice dated 10th October 2024.
The Petitioner also sought a direction concerning the costs of the litigation.
