MOVERS INTERNATIONAL PRIVATE LIMITED v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
MOVERS INTERNATIONAL PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
W.P.(C) 13555/2025 & CM APPL. 55569/2025 dated 15.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay – Appeal rejected as time barred – Delay of 16 days – Appellate Authority held delay beyond statutory three months not condonable, pendency of rectification application not sufficient cause – Section 107(1) & (4) CGST Act provides three months plus one month period if sufficient cause shown – Filing of rectification application constituted bona fide reason – High Courts exercised writ jurisdiction to condone delay beyond statutory period in exceptional cases – Held: Petition disposed – Delay condoned subject to costs of Rs.5,000 payable to GST Department.
Represented By:
Counsel for the Petitioner: Appearance not given.
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