Shri Shyam Enterprises v. Sales Tax Officer Class Ii / Avato Ward 84 & ANR.

$~13 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 12852/2024 SHRI SHYAM ENTERPRISES .....Petitioner Through:

Mr. Nitin Gulati and Ms. Reena Gandhi, Advs.

versus SALES TAX OFFICER CLASS II / AVATO WARD 84 & ANR. .....Respondent Through:

Mr.Sumit K. Batra, Ms Priyanka Jindal, Advs. For GNCTD

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 05.12.2025 1.

This hearing has been done through hybrid mode. 2.

The grievance in this petition is in respect of the rejection of the refund claimed by the Petitioner vide impugned order dated 6th March, 2023. 3.

Petitioner's appeal against the impugned order has been dismissed by the Appellate Authority vide order dated 31st May, 2025 on the ground of limitation as there was a delay to the tune of one month beyond the extended period in terms of Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter "CGST Act").

4.

The Court has heard the parties and considered the matter. The total available period for filing of the appeal is 3 + 1 months, in terms of Section 107(1) and Section 107(4) of the CGST Act.

5.

The impugned order was dated 6th March, 2023 and the appeal was The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2025 at 12:07:17

filed on 2nd August, 2023.

6.

Considering the extent of delay, this Court is of the opinion that the appeal deserves to be heard on merits.

7.

Accordingly, the order dated 31st May, 2024 passed by the Appellate Authority is set aside.

8.

The appeal is restored to its original number. 9.

Let the appeal be decided by the Appellate Authority on merits within a period of 3 months.

10.

This petition is disposed of in the above terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

DECEMBER 5, 2025/tg/jyh/msh The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 09/12/2025 at 12:07:17