ADITYA MADAAN vs COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS.

Judgment text excerpt

$~3 (SDB) * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 23rd May, 2025 + W.P.(C) 5650/2024 & REVIEW PET. 166/2025 ADITYA MADAAN .....Petitioner Through: Mr. Ashok Kumar Babbar, Adv. versus COMMISSIONER CGST GST COMMISSIONERATE DELHI & ORS. .....Respondents Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. REVIEW PET. 166/2025 in W.P.(C) 5650/2024 2. The present review petition has been filed on behalf of the Petitioner- Aditya Madaan seeking review of the judgment dated 7th February, 2025 (hereinafter, the ‘judgment’) passed in a batch of matters titled M/s Addichem Speciallity LLP v. Special Commissioner I, Department of Trade and Taxes Anr. (2025:DHC;737-DB). 3. Vide the said judgment, the Court inter alia decided the issue, whether delay can be condoned in an appeal under Section 107 of the CGST Act. On this issue, it was held that the delay is not condonable. The relevant portion of the judgment is extracted hereunder: “69. In summary, the power to condone delay caused in Signature Not Verified Digitally Signed W.P.(C) 5650/2024 Page 1 of 9 By:KESHAV Signing Date:28.05.2025 11:29:12 pursuing a statutory remedy would always be dependent upon the statutory provision that governs. The right to seek condonation of delay and invoke the discretionary power inhering in an appellate authority would depend upon whether the statute creates a special and independent regime with respect to limitation or leaves an avenue open for the appellant to invoke the general provisions of the Limitation Act to seek condonation of delay. The facility to seek condonation can be resorted provided the legislation does not constru