Case Law Details
Sachin Enterprise Vs Assistant Commissioner (Delhi High Court)
Keeping in view the aforesaid order dated 20th July, 2020 passed by a Coordinate Division Bench, we are not inclined to entertain the present petition when the petitioner has an equally alternate efficacious remedy of preferring an appeal before the Additional Commissioner, GST. The present petition is accordingly disposed of with liberty granted to the petitioner to seek its remedies against the impugned order before the Appellate Authority, along with an application for condonation of delay. It is made clear that delay alone will not be a ground for the Appellate Authority to reject the appeal that may be preferred by the petitioner on merits. The petitioner is permitted to rely on the interim order dated 21st January, 2020, passed by a Division Bench of this Court in W.P. (C) No. 627/2020, which shall be duly taken into consideration by the Appellate Authority. The Appellate Authority shall dispose of the appeal by way of a speaking order within eight weeks of its filing.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
CM APPL. 15732/2020
Allowed, subject to just exceptions.
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