Delhi High Court Directs Petitioner To Avail Gstat Appeal Against CGST Appellate Order

The Case

SURESH PROP. MAHADEV TRADING CO Vs COMMISSIONER, CGST APPEAL 1, DELHI & ORS.
Case No.: W.P.(C)/9451/2025
Decided on: 09/09/2026
CNR: DLHC010415292025 ·
High Court of Delhi

The Legal Issue

The Petitioner challenged the Impugned Order-in-Appeal dated 06.05.2025 passed by the Appellate Authority. The Petitioner contended that neither the Show Cause Notice nor the Order of Cancellation of Registration had been signed by the Proper Officer. The Court considered whether the Petitioner should be permitted to pursue the remedy of appeal before the GSTAT.

Facts of the Case

The Petitioner filed W.P.(C) 9451/2025 before the High Court of Delhi. The Petitioner had a remedy of appeal before the Impugned Order-in-Appeal dated 06.05.2025 passed by the Appellate Authority. Learned counsel for the Petitioner submitted that neither the Show Cause Notice nor the Order of Cancellation of Registration had been signed by the Proper Officer. The Court noted that this issue can very well be examined by the GSTAT, which is already functional.

Summary of the Decision

The Court held that the Petitioner, if so advised, may avail the remedy of appeal before the GSTAT. It shall be open to the Petitioner to file an application under Section 14 of the Limitation Act, 1963, seeking exclusion of the period during which the present Petition remained pending, which shall be considered by the Appellate Authority in accordance with law. With these observations, the present Petition was disposed of.

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