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M S Shobha Jain Impex vs. The Additional Commissioner CGST Appeals-1,Delhi

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W.P.(C)/267/2025HC DelhiGSTCNR DLHC01099830202428 July 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Ms. Medhavi Tyagi, Mr. Utsav Kumar, Mr. Bikram Vishal Kumar and Mr. Devendra Kumar, AdvsFor Respondent: Ms. Monica Benjamin, SSC with Ms. Laiba Arif, Adv

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Cause title — parties, addresses and appearances
$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 267/2025 M S SHOBHA JAIN IMPEX .....Petitioner Through: Ms. Medhavi Tyagi, Mr. Utsav Kumar, Mr. Bikram Vishal Kumar and Mr. Devendra Kumar, Advs. versus THE ADDITIONAL COMMISSIONER CGST APPEALS-1, DELHI .....Respondent Through: Ms. Monica Benjamin, SSC with Ms. Laiba Arif, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 28.07.2026

1.

While refusing to condone the delay of six days in filing the appeal, the Appellate Authority has narrowly construed the provisions of section 5 of the Limitation Act, 1963. 2. Learned counsel representing the Petitioner submits that the appeal was filed on 23.12.2023, assuming it has been filed within the prescribed time however, the Appellate Authority came to the conclusion that it was barred by limitation by six days. Thereafter, without giving an opportunity to the Petitioner to file an application for condonation of delay, it chose to dismiss the appeal on the ground of limitation.

3.

The right to file appeal is a substantive right created by statute. The first Appellate Authority was required to adopt a pragmatic view without narrowly construing the provisions of the Limitation Act, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:30:22

1963, especially when filing of a separate application for condonation of delay is not necessary. If the Appellate Authority had come to the conclusion that there was some minor delay in filing the appeal, it should have at least granted the Petitioner an opportunity to file an application for condonation of delay for showing sufficient cause.

4.

Keeping in view the aforesaid position, the impugned order is set aside and the Appellate Authority is directed to decide the matter afresh by treating the appeal to have been filed within time.

5.

The parties through their counsel are directed to appear before the Appellate Authority on 06.08.2026. 6. In view of the aforesaid, the present Writ Petition is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 28, 2026/sp/ad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/07/2026 at 15:30:22

Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.