M/S CLASSIC CONTRUCTION CO vs UNION OF INDIA & ORS.

Judgment text excerpt

$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th August, 2025 + W.P.(C) 12366/2025 M/S CLASSIC CONSTRUCTION CO .....Petitioner Through: Mr. Pulkit Verma & Mr. Saket Jain, Advs. versus UNION OF INDIA & ORS. .....Respondent Through: Mr. Aditya Singla, SSC with Ms. Shreya Lamba, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 50450/2025 ( for Exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12366/2025 &CM APPL. 50449/2025 3. The present petition has been filed on behalf of the Petitioner- M/s Classic Construction Co. under Articles 226 and 227 of the Constitution of India inter alia challenging the Order-in-Appeal dated 13th May, 2025 (hereinafter, the ‘impugned order’) passed by the Respondent No. 3-Office of the Commissioner of Central Tax Appeals-I, Delhi. 4. Further, vide the present petition, the Petitioner is assailing the Notification No. 56/2023-Central Tax dated 28th December, 2023 on the ground that the same is ultra vires to the Central Goods and Services Tax Act, 2017 (hereinafter, the ‘CGST Act, 2017’). Signature Not Verified W.P.(C) 12366/2025 Page 1 of 5 Digitally Signed By:RAHUL Signing Date:20.08.2025 19:10:24 5. In the impugned order, the Respondent No. 3 authority rejected the appeal filed by the Petitioner herein, assailing the Order-in-Original dated 30th April, 2024, on the ground that the same is time barred in terms of Section 107 of the CGST Act, 2017. 6. A brief background of the present case is that the Petitioner is a sole proprietorship firm, which is stated to be inter alia engaged in the trading business of ceramic products. In 2017, the Petitioner got itself registered under the CGS