PHELAN ENERGY INDIA PRIVATE LIMITED v. COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
PHELAN ENERGY INDIA PRIVATE LIMITED
v.
COMMISSIONER OF CGST DELHI CENTRAL GOODS AND SERVICE TAX & ORS.
W. P. (C) 1680/2025 dated 11.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay – Petitoner submits appeal dismissed solely on ground that formal application for condonation of delay not made – As relied on Urbkra Bearing Pvt. Ltd. vs. Commissioner of Central Goods and Services Tax and Others appeal shall consequently be accepted as having been filed within time prescribed under Section 107(4) of Act – HELD: Writ petition allowed – Order quashed – Petitioner shall stand restored on board of appellate authority to be decided in accordance with law.
Represented by:
Counsel for the Petitioner: Appearance not given.
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