2026 (4) TMI 1203

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.... / Decisions)<br>Dated:- 18-3-2026<br>D. B. Civil Writ Petition No. 21148/2025 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SUNIL BENIWAL For Petitioner(s) : Mr. Aman Rewaria (through VC) for Mr. Paras Mal Chopra Ms. Shashi Vaishnav For Respondent(s) : Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat with Mr. Rishabh Dadhich ORDER(ORAL) PER: ARUN MONGA, ....

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....eoccupied with the serious illness of his father, due to which the petitioner was unable to take timely steps for filing the revocation application/appeal. Consequently, the petitioner could not prefer an appeal within the period of limitation prescribed under Section 107 of the CGST Act. The delay is neither intentional nor mala fide, and no prejudice would be caused to the respondent if the dela....

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.... due to circumstances beyond control has been shown and thus appeal be directed to be considered on merits after condoning the delay by this court. 5. Learned counsel for the respondents opposes the above submission and contends that the assessment order has rightly been passed, appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appell....