2026 (4) TMI 1208

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....nt / Order / Decisions)<br>Dated:- 27-3-2026<br>D. B. Civil Writ Petition No. 5722/2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SUNIL BENIWAL For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta Mr. Dinesh Kumar Bishnoi Mr. Kalpit Shishodia Mr. Chirag Soni For Respondent(s) : Mr. Bharat Vyas, Sr. Advocate, A.S.G. assisted by Mr. Vaibhav Bhansali Mr. M....

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....ithout availing the remedy of appeal, has preferred this instant writ petition. 2. Learned counsel for the petitioner submits that the petitioner is not well-equipped to cope with the augmentation of digital assessment and as such, the mobile number and login credentials of the GSTN portal were solely with the accountant of the petitioner. Due to failure of adequate communication between the ac....

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.... deliberate. 2.2 It is further submitted that the petitioner firm has never availed any wrongful Input Tax Credit for the period from April 2019 to March 2022 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 petiti....

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....ppeal be directed to be considered on merits after condoning the delay by this Court. 5. Learned counsels for the respondents oppose the above submission and contends that the impugned order has rightly been passed and appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitat....