$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010013332025 + W.P.(C) 612/2025 M/S JAIN SONS STEEL .....Petitioner Through: Mr. Yogesh Swaroop, Ms. Shivangi Singh and Mr. Divyansh Baveja, Advs. versus GOVT OF NCT OF DELHI .....Respondent Through: Mr.Adv.[Appearance not given] CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 18.09.2026 1. Through the present Writ Petition, the Petitioner assails the order dated 20.05.2024 [‘Impugned Order’], whereby his Appeal was dismissed on the ground of limitation, as the same was filed beyond the condonable period. 2. As per Section 107(1) of the Central Goods and Services Tax Act, 2017, an Appeal is required to be filed within a period of three (03) months from the date of communication of the decision or order. Under Section 107(4) of the said Act, the Appellate Authority may, if satisfied that the appellant was prevented by sufficient cause from presenting the Appeal within the aforesaid period, allow the same to be presented within a further period of one (01) month. 3. In the present case, however, the Appeal was filed after a delay of nearly four (04) years and four (04) months, i.e., well beyond the period prescribed under the Act. 4. In view of the aforesaid position, this Court finds no ground to This is a digitally signed order. 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 19/09/2026 at 11:48:16 interfere with the Impugned Order. 5. The present Writ Petition is, accordingly, dismissed. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 18, 2026 s.godara/pal This is a digitally signed order. 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 19/09/2026 at 11:48:16