Case Law Details
Case Name : Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
Appeal Number : W.P.(C) 14279/2024 and CM APPL. 59773/2024 (Interim Relief)
Date of Judgement/Order : 07/02/2025
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Addichem Speciallity LLP Vs Special Commissioner I (Delhi High Court)
Delhi HC order on condonation of delay in filing of GST appeal with the Appellate authorities vis a vis Limitation Act
The Delhi High Court in Addichem Speciality LLP vs. Special Commissioner dismissed writ petitions seeking an extension of the limitation period for filing an appeal under Section 107 of the Central Goods and Services Tax (CGST) Act. The court held that statutory provisions explicitly prescribe the timeline for filing appeals and provide limited discretionary power
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