M/S Ctc Geotechnical Private Limited vs. Additional Commissioner CGST Appeals -I Delhi & Anr.
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The petitioner, M/s CTC Geotechnical Private Limited, is aggrieved by an order dated January 31, 2025, passed by the Additional Commissioner CGST Appeals-I, Delhi. This order dismissed the petitioner's appeal against an Order-in-Original. The appellate authority held that the appeal was barred by limitation, calculating the period from March 14, 2024 (date of Order-in-Original) to June 13, 2024, whereas the appeal was filed on July 15, 2024. The petitioner contends that they were served with the intimation and Goods and Services Tax DRC-07 only on April 30, 2024, and if limitation is computed from this date, the appeal would be within the prescribed time frame under Section 107 of the CGST Act, 2017.
Held
The Court held that the appellate authority had failed to properly examine the issue of limitation by not considering the petitioner's contention regarding the date of service of the Order-in-Original and DRC-07. The Court found that the appellate authority's computation of the limitation period, solely based on the date of the Order-in-Original, was flawed. Therefore, the Court set aside the appellate authority's order dated January 31, 2025. The appeal was revived on the board of the appellate authority, with a direction to re-examine the issue of limitation afresh, taking into account the petitioner's submission about the date of service. All contentions of the parties on merits were expressly kept open. The ratio decidendi is that the appellate authority must consider the actual date of service of the order on the assessee when determining the limitation period for filing an appeal, not just the date of the order itself.
Key Issues
1. Whether the appeal filed by the petitioner was barred by limitation under Section 107(4) of the Central Goods and Services Tax Act, 2017, considering the date of service of the Order-in-Original and DRC-07 upon the petitioner. Petitioner's contention: The petitioner argued that the limitation period should be computed from April 30, 2024, the date they received the intimation and DRC-07, not from the date of the Order-in-Original (March 14, 2024). They contended that if computed from April 30, 2024, the appeal filed on July 15, 2024, would be within the time prescribed by Section 107 of the Act. Revenue's contention: The judgment does not record any specific arguments made by the revenue or the respondent authorities regarding the limitation period or the date of service. The appellate authority's reasoning, as stated in the judgment, was that the appeal was filed beyond the period computed from the date of the Order-in-Original.
Sections Cited
Section 107(4), Section 107
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Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 13327/2025 (Ex.)
Allowed, subject to all just exceptions.
The application is disposed of. W.P.(C) 2801/2025 & CM APPL. 13326/2025 (Interim Relief)
Notice. Although the respondents are stated to have been placed on advance notice, none had appeared on their behalf when the matter was called. We have, consequently, requested Mr. Ojha, learned counsel to accept notice.
The writ petitioner is aggrieved by the Order-in-Original which has come to attain finality consequent to the appeal being dismissed on 31 January 2025. The appellate authority has taken the position that when computed from 14 March 2024, the date when the Order-in- Original was passed, the appeal could have at best been filed till 13 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 22:50:27
June 2024. However, and as the appellate authority itself notes, the appeal was instituted on 15 July 2024. It has in the aforesaid light and bearing in mind the provisions made in Section 107(4) of the Central Goods and Service Tax Act, 2017 [“Act”] dismissed the appeal as being barred by limitation.
We, however, find that the writ petitioner contends that intimation of the order as well as Goods and Services Tax DRC-07 was served upon them only on 30 April 2024. According to learned counsel, if the limitation were to be computed from that date, the appeal would fall within the time frame as prescribed under Section 107 of the Act.
We, however, note that the appellate authority has clearly failed to examine the issue of limitation bearing in mind the aforesaid aspects. In view of the above, we would be of the considered opinion that the ends of justice would merit the order of the appellate authority being set aside with liberty being reserved to the said authority to examine the issue afresh and bearing in mind the contention which is addressed by the writ petitioner and is noticed above.
Accordingly, we allow the present writ petition and quash the order of 31 January 2025. The appeal shall consequently stand revived on the board of the appellate authority who may examine the issue of limitation afresh and bearing in mind the submissions noted above.
All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. MARCH 05, 2025/DR 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 22:50:27
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.