2025 (6) TMI 1335 - HC - GST

Challenge to impugned order by which certain demands have been raised against the Petitioner - case of the Petitioner is that the GST number of the Petitioner has been misused and some time in 2019 it was changed to the name of M/s Netwest Traders - HELD THAT - Admittedly the show cause notice was sent to the Petitioner. However it is noticed that no reply has been filed by the Petitioner neither has he participated in the proceedings. In the opinion of this Court such circumstances do not warrant the exercise of writ jurisdiction under Article 226 of the Constitution of India. Accordingly the petition is liable to be disposed of with the liberty to the Petitioner to avail the appropriate appellate remedy in accordance with law. At this point the Court is informed that the limitation for filing of an appeal under Section 107 of the Central Good and Service Act 2017 has already expired - In the facts of the case where the Petitioner s case is that his GST registration has been misused by some third party permission is given to file the appeal within thirty days along with the requisite pre-deposit before the Appellate Authority in accordance with law. If the same is filed within 30 days it shall not be dismissed on the ground of the limitation. Petition disposed off.

Summary

The Delhi High Court, in W.P.(C) 5659/2025, addressed a writ petition filed under Articles 226 and 227 of the Constitution challenging an order dated 18th March 2024 that raised certain demands against the Petitioner, Gurjant Singh. The Petitioner contended that his GST registration (GSTIN: 07BDWPS7768H1ZF) was misused and unauthorizedly amended in 2019 to the name M/s Netwest Traders without his consent, despite which a police complaint was lodged.The Court noted that the Petitioner did not respond to the show cause notice nor participate in the proceedings. It held that such circumstances "do not warrant the exercise of writ jurisdiction under Article 226," and thus the petition was liable to be dismissed with liberty to pursue "the appropriate appellate remedy in accordance with law."Although the limitation period under Section 107 of the Central Goods and Services Tax Act, 2017 had expired, the Court granted permission to file an appeal within thirty days with the requisite pre-deposit, stating that if filed timely, the appeal "shall not be dismissed on the ground of the limitation."Importantly, the Court clarified that the appeal "shall not be construed as an admission" that the Petitioner is proprietor of M/s Netwest Traders, and the Appellate Authority shall decide whether the GST registration was amended by the Petitioner.The petition and pending applications were accordingly disposed of.