VINOD KUMAR GOYAL & ORS. v. THE PRINCIPAL COMMISSIONER OF CENTRAL TAX DELHI NORTH & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
VINOD KUMAR GOYAL & ORS.
v.
THE PRINCIPAL COMMISSIONER OF CENTRAL TAX DELHI NORTH & ANR.
W.P.(C) 7395/2025 & CM APPL. 33180/2025, CM APPL. 33181/2025 with W.P.(C) 7465/2025 & CM APPL. 33369/2025, CM APPL. 33370/2025 with W.P.(C) 7488/2025 & CM APPL. 33427/2025, CM APPL. 33428/2025 dated 27.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107 & 122
Decision : In favour of assessee
Order barred by limitation – Excessive penalty under Section 122 of CGST Act – Respondents submit order-in-original served via registered email and DRC-07 issued not barred by limitation – Remedy of appeal available – Dispute over penalty quantum to be raised in appeal – Held: Writ petition disposed – Petitioner to file appeal by 15.07.2025 with pre deposit not to be barred by limitation.
Represented By:
Counsel for the Petitioner: A.K. Babbar & B.K. Tripathi, Advs. ,
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