M/s MOMS CRADLE PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s MOMS CRADLE PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 15509/2025, W.P.(C) 12251/2025 dated 09.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 54 & 107
Decision : In favour of assessee
Refund – Limitation for filing appeal – Condonation of delay – Refund withheld against demand for fraudulent availment of ITC – Refund claimed for export IGST – Petitioner seeks permission to file appeal citing illness and illegible copy of order – Department contends order duly served and petitioner participated in adjudication – Under Section 107(1) & (4) of CGST Act appeal must be filed within prescribed limitation of three months extendable by one month, delay beyond that cannot be condoned – Petitioner participated in adjudication, plea of lack of knowledge rejected – Held: Petitions disposed – W.P.(C) 15509/2025 dismissed as time barred – Refund in W.P.(C) 12251/2025 to be processed and adjusted against demand raised.
Represented By:
Counsel for the Petitioner: Ritaj Kacker, Deepansh Dhanija & Divya Rastogi, Adv.
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