Heard learned counsel appearing for the petitioner and learned counsel appearing for the Union of India, CBIC, and the banks concerned.

Heard learned counsel for the petitioner and learned counsel for the State.

The petitioner, a registered company under GST, received a purchase order from Telecommunications Consultant India Limited (TCIL) for supply of batteries, UPS, and associated parts to its consignee, M/s ANA Business Ventures, Lucknow. The petitioner operates two business locations within Uttar Pradesh—Noida and Lucknow (principal place of business).

Heard learned counsel for the petitioner, learned counsel for the State, and learned counsel for respondent no.

Since all three petitions involve identical issues, they are being decided together. Writ Tax No. 1843 of 2024 is treated as the lead matter.

The petitioner challenges the appellate order dated 29.03.2023 passed by the Additional Commissioner (Appeals), State Tax, Sonbhadra.

Heard Sri R.C Mishra learned counsel for the petitioners and Sri Sanjay Sarin learned Additional Chief Standing counsel for the State revenue.

This writ petition lays challenge to an order dated February 29, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 whereby the petitioner’s appeal against an order dated November 21, 2021 cancelling the petitioner’s registration with effect from February 5, 2022, was dismissed.

This writ petition is directed against two orders – the first being an order dated May 23, 2023 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017 thereby dismissing the petitioners’ appeal against an order dated March 10, 2022 passed under Section 74 of the said Act of 2017 and the second – an order dated January 31, 2025 passed under Section 74 of the said Act of 2017.

The Delhi High Court found that three refund appeals filed in 2021, 2022, and 2023 remained undecided despite repeated hearings and multiple submissions. Holding that prolonged delay violates Section 107(13) and adversely impacts business operations, the Court directed the Appellate Authority to finally adjudicate all appeals by 10 January 2026 with statutory interest, if refunds are granted.

1. The petitioner assails an order dated March 6, 2023 passed under Section 73 of the WBGST Act/CGST Act, 2017 (hereafter “the said Act of 2017) thereby holding the petitioner liable for tax, interest and penalty as indicated in the said order.

Heard Mr. Atul Gupta learned counsel for the petitioner and Mr. R.S. Pandey, learned ACSC for the respondent(s).