Ab Players Exports PVT. LTD. vs. Commissioner, CGST, Delhi West
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The Petitioner, AB Players Exports Pvt. Ltd., filed a writ petition before the Delhi High Court. The core of the matter pertains to an earlier order dated 19th May, 2025, which had granted the Petitioner time to file an appeal before the Appellate Authority by 31st July, 2025. The Petitioner subsequently filed an application seeking modification of this order, specifically requesting further time to file the appeal. The Petitioner's counsel stated that the deadline of 31st July, 2025, was missed due to an inadvertent error and did not come to their notice. The Respondent, Commissioner, CGST, Delhi West, was represented by no counsel.
Held
The Court allowed the application for modification. It was held that for the reasons stated in the application, the Petitioner should be granted an extension to file their appeal. The Court directed that the appeal be filed by the Petitioner on the same terms as stipulated in the order dated 19th May, 2025, but with a revised deadline of 15th September, 2025. The application was accordingly disposed of. The Court did not expressly leave any issues undecided.
Key Issues
1. Whether the Petitioner should be granted an extension of time to file their appeal before the Appellate Authority, considering the reasons provided for the delay. The Petitioner argued that the delay in filing the appeal was due to an inadvertent error and that the deadline of 31st July, 2025, was not brought to their notice. They sought indulgence from the Court to permit filing the appeal beyond the stipulated date. The Respondent did not present any arguments in this matter.
Sections Cited
Section 151 of the Code of Civil Procedure, 1908
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Cause title — parties, addresses and appearances
O R D E R % 22.08.2025
This hearing has been done through hybrid mode. CM APPL. 51970/2025(for modification) in W.P.(C) 6683/2025
The present application has been filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908 seeking further time to file the appeal before the Appellate Authority.
Ld. Counsel for the Petitioner submits that it was due to an inadvertent error that the date given in the order dated 19th May, 2025 as 31st July, 2025 for filing of the appeal did not come to the notice of the Petitioner.
Accordingly, for the reasons stated in the present application, the same is allowed. Let the appeal be filed by the Petitioner on the same terms as in order dated 19th May, 2025 by 15th September, 2025. 5. The application is disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. AUGUST 22, 2025/dj/ck 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 26/08/2025 at 12:07:47
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