Pooja Trading Co vs. Additional Commissioner CGST & Ors.
Original PDF →Facts
The Petitioner, Pooja Trading Co., filed a writ petition challenging a show cause notice (SCN) dated September 14, 2024, and the consequent Order-in-Original (OIO) dated January 21, 2025, passed by the Additional Commissioner CGST. The Petitioner's primary contention was that the Order-in-Original was passed beyond the statutory limitation period, as it was uploaded on the portal on February 22, 2025. The Petitioner also stated that no reply to the SCN was filed. After initial arguments, the Petitioner sought permission to withdraw the writ petition to approach the appellate authority.
Held
The Court permitted the Petitioner to withdraw the present writ petition. The Petitioner was allowed to file an appeal before the appellate authority within 30 days from the date of the order, subject to payment of the requisite pre-deposit. The Court directed that if the appeal is filed within this period, it shall be considered on its merits and not dismissed on the grounds of limitation. The Petitioner was also permitted to raise the issue regarding the Order-in-Original being uploaded on February 22, 2025, in the said appeal. Consequently, the writ petition was dismissed as withdrawn.
Key Issues
1. Whether the Order-in-Original dated January 21, 2025, was passed beyond the limitation period, considering it was uploaded on the portal on February 22, 2025, as per Section 73 of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The Petitioner argued that the Order-in-Original was passed beyond the statutory limitation period, citing the upload date of February 22, 2025. The Petitioner did not file a reply to the show cause notice. Revenue's Contention: The judgment does not record any specific arguments made by the Revenue or the respondents regarding the limitation issue or any other aspect of the case.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 29.04.2025
This hearing has been done through hybrid mode.
The present petition has been filed by the Petitioner– Pooja Trading Co. under Articles 226 & 227 of the Constitution of India challenging the show cause notice dated 14th September, 2024 bearing no. ZD070924010021Z (hereinafter, ‘the SCN’) as also the consequent order dated 21st January, 2025 bearing OIO NO. 58/ADC/D.N./Shaukat Ali Nurvi/2024-25 (hereinafter, ‘the Order-in-Original’).
The allegation of the Petitioner is that the Order-in-Original has been passed beyond limitation as it was uploaded on the portal on 22nd February, 2025. 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 01/07/2025 at 19:10:39
Ld. Counsel for the Petitioner submits that in this case no reply to the SCN was filed by the Petitioner.
After some hearing, ld. Counsel for the Petitioner seeks permission to withdraw the present petition and approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. 6. The Petitioner is permitted to file the appeal within 30 days upon payment of the requisite pre-deposit. If the same is filed within a period of 30 days, the same shall be considered on merits and shall not be dismissed on limitation.
Let the issue raised by the Petitioner regarding the Order-in-Original being uploaded on 22nd February, 2025 be also assailed in the appeal itself.
Accordingly, the petition is dismissed as withdrawn. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 29, 2025 v/ss 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 01/07/2025 at 19:10:39
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.