GST
TRT-2025-
High court of Delhi
Date:-13-08-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 13 Aug 2025
Parties: Suresh Kumar v. Commissioner CGST Delhi North
Facts -
- The petitioner challenged two GST orders: one dated 16.01.2025 (consolidated SCN for multiple years) and another dated 01.02.2025 (allegedly barred by limitation as DRC-07 was uploaded only on 18.02.2025).
- The Department argued that the order was already emailed on 04.02.2025 to the petitioner’s CA.
Issue -
- Whether the impugned order dated 01.02.2025 was barred by limitation, considering its communication via email before the DRC-07 upload.
Order -
- The division bench of the Hon’ble High court noted that consolidated notices across years are valid in view of Ambika Traders (Delhi HC, 2025).
- Prima facie, email communication on 04.02.2025 constitutes valid service under Section 169 CGST Act.
- Delay in uploading DRC-07 does not make the order time-barred, particularly given large-scale proceedings (650 noticees, ITC fraud of ₹173 crores).
- The petitioner is permitted to raise limitation and other grounds before the appellate authority under Section 107; writ disposed with liberty to appeal by 30.09.2025.
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