Narender Kumar Singh vs. GST Officer And Anr
Original PDF →Facts
The Petitioner, Narender Kumar Singh, filed a writ petition challenging an order dated April 29, 2024, passed by the GST Officer (Respondent No. 1). The Petitioner contended that the Show Cause Notice dated October 5, 2021, was never served upon him, preventing him from filing a reply. He further argued that the impugned order was passed beyond the prescribed limitation period. The Petitioner's counsel was questioned by the Court regarding the availability of an appellate remedy. The counsel stated that while the order was appealable, the time for filing the appeal had lapsed. The Petitioner sought liberty to file an appeal, requesting an extension of time.
Held
The Court acknowledged the Petitioner's contention regarding the Show Cause Notice and limitation period. However, instead of directly adjudicating these points in the writ petition, the Court directed the Petitioner to approach the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017. The Petitioner was granted a period of one month from the date of the order to file the appeal, along with the requisite pre-deposit on the tax amount. The Court stipulated that if the appeal was filed by August 20, 2025, it would not be dismissed on the grounds of limitation and would be adjudicated on its merits. The present writ petition was disposed of with these directions.
Key Issues
1. Whether the impugned order dated April 29, 2024, passed by Respondent No. 1 is liable to be set aside on the grounds that the Show Cause Notice dated October 5, 2021, was not served upon the Petitioner and that the order was passed beyond the limitation period, as argued by the Petitioner? 2. Whether the Petitioner should be granted liberty to file an appeal against the impugned order, despite the lapse of the statutory period for filing, as sought by the Petitioner? Contentions: Petitioner: The impugned order is invalid as it was passed without proper service of the Show Cause Notice and beyond the limitation period. The Petitioner seeks permission to file an appeal, requesting an extension of time for doing so.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 21.07.2025
This hearing has been done through hybrid mode. CM APPL. 43082/2025 (Exemption)
Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 10379/2025 & CM APPL. 43083/2025
The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the order dated 29th April, 2024 passed by Respondent No. 1 (hereinafter, ‘impugned order’) by which certain demands have been raised by the Delhi Goods and Service Tax Department against the Petitioner.
The case of the Petitioner is that the Show Cause Notice dated 5th October 2021 was not served upon him and hence, no reply could be filed. According to the Petitioner, the impugned order is also passed beyond the limitation period. 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 23/07/2025 at 12:39:52
Mr. Sandeep Choudhary, ld. Counsel for the Appellant, has been queried as to why the Petitioner cannot file an appeal as the impugned order is an appealable order.
The submission of ld. Counsel for the Appellant is that the impugned order has been passed beyond the limitation period and is liable to be set aside. However, ld. Counsel submits that since the time for filing the appeal has lapsed, if liberty for filing the appeal is extended, he is willing to file an appeal against the impugned order.
In view of the above, let the Petitioner approach the Appellate Authority under Section 107 of the Central Goods and Service Tax Act, 2017 within a period of one month from today along with the requisite pre-deposit on the tax amount.
If the same is filed by 20th August, 2025, it shall not be dismissed on the ground of limitation and shall be adjudicated on merits.
Accordingly, the present petition is disposed of along with the pending applications. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. JULY 21, 2025 v/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 23/07/2025 at 12:39:52
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.