ADITYA MADAAN v. COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Dharmesh Sharma, Justice
ADITYA MADAAN
v.
COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS.
W. P. (C) 5650/2024 & REVIEW PET. 166/2025 dated 23.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Dismissed
Condonation of delay – Court held earlier delay in filing appeal beyond three plus one month period under Section 107(1) & (4) is not condonable and Limitation Act does not apply – Petitioner contended issues other than limitation such as improper digital signature on cancellation order and procedural illegality not adjudicated – Court observed once appeal was time-barred and not maintainable merits not required to be examined – Held: Review petition dismissed – Impugned cancellation order digitally signed and validly uploaded on GST portal – Followed judgement in M/s Vishwa Enterprise v. State of Gujarat digital upload post-authentication constitutes valid service .
Represented By:
Counsel for the Petitioner: Ashok Kumar Babbar, Adv.
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