Arjun Engineering Co. Vs Additional Commissioner of Goods And Service Tax (Delhi High Court)
The petitioner filed a writ petition under Article 226 of the Constitution of India challenging the Order-in-Appeal dated 28 August 2025, which dismissed their appeal against a GST demand on the ground of delay. The Order-in-Original dated 7 August 2023 confirmed multiple demands, including IGST, CGST, SGST, interest under Section 50, and penalties under Section 73 read with Section 122(2)(a) of the CGST/SGST Act, totaling amounts such as Rs. 3,30,704 and other components. The GST demand arose due to short payments and discrepancies in Input Tax Credit (ITC) claimed in GSTR-3B and GSTR-2A, as well as differences in tax liability reported in GSTR-I and GSTR-3B.
The petitioner filed an appeal against the Order-in-Original on 22 October 2024. However, the Appellate Authority dismissed the appeal as barred by delay. The petitioner contended that notices for personal hearings were issued with only one day’s notice: one on 20 August 2025 for a hearing on 21 August 2025, and another on 2 September 2025 for a hearing on 3 September 2025. The petitioner’s counsel submitted that they could not appear due to the extremely short notice and further explained that the advocate handling the documents fell ill, preventing timely filing of the appeal. A formal application for condonation of delay was submitted, citing the advocate’s illness and requesting liberty to produce medical documents at the personal hearing.
