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Goods and Service TaxArticle·18 October 2025

Limitation on Condonation of Delay

By J the App

Executive Summary

Delhi HC (Moms Cradle Pvt. Ltd., W.P. No.15509/2025 | 9 Oct 2025) refuses to condone a four-month delay in filing a statutory GST first appeal. The court noted the petitioner had actively participated in adjudication proceedings yet failed to disclose that fact — a key reason for denying equitable relief The decision underscores the limited role of writ jurisdiction in curing procedural lapses full disclosure when seeking condonation. An analysis by J the App by JustIDT

 

Delhi HC — Strict Limitation: M/s Moms Cradle Pvt. Ltd.(Writ Peition number 15509/2025 in order dated 9thOctober 2025)

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