2026 (4) TMI 499

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..... JUSTICE SUNIL BENIWAL For the Petitioner(s): Mr. Priyansh Arora. For the Respondent(s): Mr. Mahaveer Bishnoi, AAG, Mr. Kuldeep Vaishnav, Mr. Arpit Samaria for, Mr. N.S. Rathore, AAG. ORDER 1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the appeal and also condone the delay and allow the filing of appeal against the impugned order dated 21.....

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....be filed within a period of three months, along with a further condonable period of one month. The delay in filing the present appeal is neither wilful nor deliberate. 2.1 Learned Counsel for the Petitioner argues that the cancellation of GST registration virtually sounds the death knell of a business and gravely impacts the Petitioner's reputation and commercial relations. Such an irreversible....

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.... were wholly unfounded. In the absence of such disclosure, the entire process stands vitiated. Moreover, with the appellate remedy also having become time-barred and the Tribunal mechanism not being functional, the Petitioner is left without any remedy, which is manifestly unreasonable. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 4....

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....bmit that upon expiry of the period of appeal, the appeal was not entertained by the respondents since the same is to be filed online and upon expiry of the limitation the online portal does not accept any filing. Accordingly, the petitioner was compelled to file the writ petition before this Court. 6. Learned counsels for the respondents oppose the above submission and contends that the impugn....