2026 (2) TMI 391

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....- HC (Judgement / Order / Decisions)<br>Dated:- 5-2-2026<br>WP(C) No. 133/2026 CM No. 320/2026 - -<br>GST<br>HON'BLE THE CHIEF JUSTICE ARUN PALLI AND HON'BLE MR. JUSTICE RAJNESH OSWAL, JUDGE For the Appellant(s)/Petitioner(s) Through: Mr. Sachin Sharma, Advocate. For the Respondent(s) Through: Ms. Sagira Jaffer, Assisting counsel to Mrs. Monika Kohli, Sr. AAG. JUDGMENT PER 'OSWAL-J' ....

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....e petitioner assailed the order dated 17.01.2025 before respondent No. 3 through the medium of appeal accompanied with an application seeking condonation of delay in filing the appeal but the same was dismissed by respondent No. 3 on the ground of it being time barred vide order dated 19.01.2026. 3. The petitioner has assailed the order dated 19.01.2026 primarily on the ground that the last dat....

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....ng instructions, she has submitted that in view of the legal point involved, the respondents would not file the response and as such, the matter may be finally considered on the basis of record. 6. Heard and perused the record. 7. The limitation period for the order dated 17.01.2025 originally expired on 16.04.2025. However, the petitioner spent 26 days i.e. from 17.03.2025 to 11.04.2025, in....

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....al within the aforesaid period of three months or six months as the case may be, can allow it to be presented within a period of one month, meaning thereby, that if the appellant demonstrates sufficient cause preventing him from presenting the appeal within three months/six months, the appeal can be presented within a further period of one month. 9. The grounds urged in the Petitioner's applica....