2026 (4) TMI 1146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ears for respondent No. 5. 2. The writ petition has been preferred with the following prayers: "For all the reasons stated in the accompanying affidavit, it is prayed that this Hon'ble High Court may be pleased to issue a writ, order, or direction more particularly one in the nature of a Writ of Mandamus (i) To declare the impugned Form APL 02 dated 13.11.2025 rejecting the appeal by the 3rd Respondent under the provisions of CGST/TGST Act, 2017 as being in violation of Section 107(8), 107(11) and 107(12) of GST Act, 2017 being in violation of Principles of natural justice, without authority and jurisdiction and in violation of Articles 14, 19(1)(g) and 265 of the Constitution of India, by condoning the delay in fil....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st of justice, equity and in accordance with the scheme of the GST Acts and pass such other order or orders as the Hon'ble High Court may deem fit and proper in the circumstances of the case; (or) in the alternative to pass a writ, order or direction, reading down the relevant extract of Section 16(2)(c) of CGST Act and corresponding TGST Act, 2017." 3. On 18.02.2026, the matter was adjourned to enable the learned Senior Standing Counsel for CBIC to obtain instructions. 4. On instructions, learned Senior Standing Counsel for CBIC submits that the appellate authority did not grant any opportunity of hearing as the appeal was time barred. 5. Learned counsel for the petitioner submits that the petitioner has also questioned the vi....