Rectification order Pendency Sufficient Cause for Minor Delay in GST Appeal: Delhi HC

Movers International Private Limited Vs Union of India & Ors. (Delhi High Court) The Delhi High Court, in Movers International Private Limited Vs Union of India & Ors., condoned a 16-day delay in filing an appeal under Section 107 of the CGST Act, ruling that the appellant’s bona fide act of awaiting a rectification order constituted a sufficient cause for the minor delay. The petitioner challenged an order passed by the Appellate Authority on June 5, 2025, which had refused to condone the 16-day delay in challenging the original Order-in-Original dated August 29, 2024. The Appel...