Pooja Trading Co Through Its Proprietor Pooja Goyal vs. Deputy Commissioner CGST GST Commissionerate Delhi North Zone & Ors.
Original PDF →Facts
The Petitioner, Pooja Trading Co., filed a writ petition before the Delhi High Court challenging a show cause notice dated August 5, 2024, and a consequent Order-in-Original dated February 1, 2025, passed by the Deputy Commissioner, CGST, Delhi North Zone. 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 14, 2025. After partial hearing, 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 and approach the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017. The Petitioner was granted 30 days from the date of the order to file the appeal, subject to payment of the requisite pre-deposit. The Court directed that if the appeal is filed within this 30-day period, it shall be considered on its merits and not dismissed on the ground of limitation. Furthermore, the Court explicitly stated that the issue raised by the Petitioner regarding the Order-in-Original being uploaded belatedly on February 14, 2025, should also be assailed in the appeal itself. Consequently, the writ petition was dismissed as withdrawn.
Key Issues
1. Whether the Order-in-Original dated February 1, 2025, was passed beyond the period of limitation, considering it was uploaded on the portal on February 14, 2025, as per Section 75(2) of the Central Goods and Services Tax Act, 2017. Petitioner's Contention: The Petitioner argued that the Order-in-Original was passed beyond the limitation period because its upload date on the portal was February 14, 2025, implying it was not finalized or communicated within the prescribed time. The Petitioner relied on the principle that the date of upload or communication is crucial for determining the validity of an order concerning limitation. Revenue's Contention: The judgment does not record any specific arguments made by the Respondent revenue authority regarding the limitation issue or the upload date of the Order-in-Original.
Sections Cited
Section 75(2), 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. CM APPL. 23737/2025 (for exemption)
Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 5207/2025 & CM APPL. 23738/2025
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 5th August, 2024 bearing no. ZD070824021480M (hereinafter, ‘the SCN’) as also the consequent order dated 1st February, 2025 bearing OIO NO. 162/ADC/ D.N./ BHAVAN MEENA/2024-25 (hereinafter, ‘the Order-in-Original’).
The allegation of the Petitioner is that the Order-in-Original has been 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 19:10:40
passed beyond limitation as it was uploaded on the portal on 14th February, 2025. 5. 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 the ground of limitation.
Let the issue raised by the Petitioner regarding the Order-in-Original being belatedly uploaded on 14th 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 19:10:40
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.