M/s ARJUN ENGINEERING CO. v. ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Saurabh Banerjee, Justice

M/s ARJUN ENGINEERING CO.

ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI

W.P.(C) 17680/2025 & CM APPL. 73047/2025 dated 20.11.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Condonation of delay – Demand – Interest & penalty – Short payment – ITC mismatch – GSTR-1 v. GSTR-3B liability difference – Appeal dismissed as time-barred – Personal hearing notices issued with one-day notice – Delay condonation sought on ground counsel fell ill after receiving documents – Appellate Authority rejected condonation holding no power to do so – Held: Writ petition allowed – Order set aside – Costs of Rs. 20,000/- to Delhi High Court Bar Clerk Association – Appeal remitted for hearing on merits with at least one week notice.

Represented By:

Counsel for the Petitioner: Pranay Jain, Adv.

M/s ARJUN ENGINEERING CO. v. ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI

M/s ARJUN ENGINEERING CO. v. ADDITIONAL COMMISSIONER OF GOODS AND SERVICE TAX, NORTH DELHI

🔒 Premium Content

Quick Link

Get In Touch