Bs Agencies Through It Proprietor Prop Shivam Gupta vs. Commissioner Of Central Goods And Service Tax And Anr
Original PDF →Facts
The Petitioner, BS Agencies, through its Proprietor Shivam Gupta, filed a writ petition before the Delhi High Court challenging an Order-in-Original dated February 3, 2025, passed by the Adjudicating Authority, the Office of the Commissioner of CGST, Delhi West. This order imposed penalties on the Petitioner. The Petitioner's counsel, Mr. Rakesh Kumar, indicated that the Petitioner wished to avail the appellate remedy against the said order. Contentions raised by the Petitioner included that their reply had not been considered by the Adjudicating Authority. The Court noted that the period of limitation for filing an appeal was still available.
Held
The Court held that the Petitioner should be permitted to withdraw the writ petition to avail the appellate remedy. The reasoning was based on the fact that the period of limitation for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, was still available to the Petitioner. The Court acknowledged the Petitioner's intention to raise various contentions, including the non-consideration of their reply by the Adjudicating Authority, before the appellate authority. The operative direction was to dismiss the writ petition as withdrawn with liberty to approach the concerned Appellate Authority. No issue was expressly left undecided.
Key Issues
1. Whether the Petitioner should be permitted to withdraw the writ petition to avail the statutory appellate remedy against the Order-in-Original dated February 3, 2025, under Section 107 of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The Petitioner, through its counsel, sought permission to withdraw the writ petition to pursue the appellate remedy. They also raised contentions regarding the Adjudicating Authority's failure to consider their reply, which they intended to raise before the appellate authority. Revenue's Contention: The judgment does not record any specific contentions raised by the Respondent (Commissioner of Central Goods and Service Tax and another).
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 02.04.2025
This hearing has been done through hybrid mode. CM APPL. 19102/2025 (for exemption)
Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 4121/2025 & CM APPL.19103/2025 (for interim reliefs)
The present petition has been filed by the Petitioner- BS Agencies through Proprietor Mr. Shivam Gupta under Article 226 of the Constitution of India inter alia assailing Order-in-Original bearing no. 119/DEVPL/JC/2025 dated 3rd February 2025 passed by Office of the Commissioner of CGST, Delhi West (hereinafter, ‘Adjudicating Authority’).
After some hearing, Mr. Rakesh Kumar, ld. Counsel for the Petitioner, on instructions submits that he may be permitted to avail the appellate remedy against the Order-in-Original dated 3rd February, 2025, by which penalties have been imposed upon the Petitioner. 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 23:13:24
There are various contentions being raised by the ld. Counsel for the Petitioner, including the fact that the reply has not been considered by the Adjudicating Authority. The said contentions may also be raised in the appeal.
Since the period of limitation for filing the appeal is still available, the present petition is dismissed as withdrawn with liberty to approach the concerned Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017. 7. The Petition along with the pending application stands disposed of. PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 2, 2025/nd/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 01/07/2025 at 23:13:24
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.