2026 (4) TMI 1209

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at Vyas, Sr. Advocate, A.S.G. assisted by Mr. Vaibhav Bhansali Mr. Mahaveer Bishnoi, A.A.G. Mr. Rajvendra Saraswat Mr. Rishabh Dadhich Mr. Rajat Arora Mr. Nilesh Choudhary for Mr. Kuldeep Vaishnav ORDER (ORAL) PER: ARUN MONGA, J.: 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 orders dated 26.05.2023 (Annexure-4), passed by the Joint Commissioner, whereby GST demand of Rs. 46,63,558/ (Financial Year 2019-20) and Rs. 68,64,826/- (Financial Year 2020-21) was raised on the account of wrongful availment of Input Tax Credit by the petitioner. The appeal against the said order could not per force be filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit for the Financial Years 201920 and 2020-21 and has at all times acted bona fide and in compliance with the provisions of law. The delay in filing the present appeal is, therefore, neither intentional nor deliberate but occurred due to circumstances beyond the control of the petitioner, and in the interest of justice, the same deserves to be condoned. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI [D.B. CWP 4558/2025/SCC] M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors [D.B. CWP 12076/2024] Man Singh Tanwar v.....