PURSHOTTAM RAY v. PRINCIPAL COMMISSIONER OF CGST & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
PURSHOTTAM RAY
v.
PRINCIPAL COMMISSIONER OF CGST & ORS
W.P.(C) 15118/2025 & CM APPL. 62123/2025 dated 26.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Maintainability of petition – Bogus invoices – Cancellation of registration – Petitioner sought time to reply to SCN but failed to file reply – Order uploaded only on GST portal after cancellation of registration – No communication by email, post or other mode – Petitioner claimed knowledge of order later – Period for appeal under Section 107 expired – Following M/s Montage Enterprises Pvt. Ltd wherein parties relegated to appellate remedy, present writ petition not maintainable – Petitioner late knowledge accepted as bona fide – Held: Writ petition disposed – Petitioner to file appeal by 15.11.2025 with pre-deposit – Directions issued to Registry to record DIN and date of impugned order at filing stage to avoid conflicting rulings.
Represented By:
Counsel for the Petitioner: Mohit Pugalia, Lalitendra Gulani & Tanuj Kumar Takkar, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member