BharatTaxGST

M/S Jain Sons Steel vs. Govt Of Nct Of Delhi

W.P.(C)/612/2025HC DelhiGSTCNR DLHC01001333202518 September 2026Bench: HON'BLE MR. JUSTICE SHAIL JAIN,HON'BLE MR. JUSTICE ANIL KSHETARPAL2 pages
For Petitioner: Mr. Yogesh Swaroop, Ms. Shivangi Singh and Mr. Divyansh Baveja, AdvsFor Respondent: Mr.Adv.[Appearance not given]
AI SummaryDismissed

Held

The High Court found no grounds to interfere with the impugned order. The appeal was filed after a delay of nearly four years and four months, far exceeding the condonable period.

Facts

The petitioner assailed an order that dismissed their appeal on the grounds of limitation. The appeal was filed significantly beyond the prescribed time limit under the GST Act.

Key Issues

Whether the Appellate Authority was justified in dismissing the appeal on grounds of limitation, given the substantial delay in filing.

Sections Cited

Section 107(1), Section 107(4)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010013332025 + W.P.(C) 612/2025 M/S JAIN SONS STEEL .....Petitioner Through: Mr. Yogesh Swaroop, Ms. Shivangi Singh and Mr. Divyansh Baveja, Advs. versus GOVT OF NCT OF DELHI .....Respondent Through: Mr.Adv.[Appearance not given] CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

O R D E R % 18.09.2026

1.

Through the present Writ Petition, the Petitioner assails the order dated 20.05.2024 [‘Impugned Order’], whereby his Appeal was dismissed on the ground of limitation, as the same was filed beyond the condonable period.

2.

As per Section 107(1) of the Central Goods and Services Tax Act, 2017, an Appeal is required to be filed within a period of three (03) months from the date of communication of the decision or order. Under Section 107(4) of the said Act, the Appellate Authority may, if satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period, allow the same to be presented within a further period of one (01) month.

3.

In the present case, however, the Appeal was filed after a delay of nearly four (04) years and four (04) months, i.e., well

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