2026 (4) TMI 1716

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....tment, Nagaur<br>GST<br>2026 (4) TMI 1716 - RAJASTHAN HIGH COURT - 2026:RJ - JD:11090 - DB<br>RAJASTHAN HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-3-2026<br>D. B. Civil Writ Petition No. 1623/2024 - -<br>GST<br>&nbsp; HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SUNIL BENIWAL For Petitioner(s) : Mr. Vijay Kumar For Respondent(s) : Mr. Mahaveer Bishnoi,....

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....on period and had been making continuous efforts to arrange for the filing of the present Appeal within the stipulated time. 2.1 However, due to the sudden demise of the proprietor of the firm, the appellant was placed in an unavoidable and exceptional situation which rendered the appellant incapable of filing the present appeal within the prescribed limitation period. 2.2 The appeal against....

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.... 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors [D.B. CWP 12076/2024] Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors. [D.B. CWP 14658/2024] RPC PSIPL JV Vs. State of Rajasthan & Ors [D.B. CWP 7260/2025] and RPC PSIPL JV....

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....d cause grave injury and prejudice to the petitioner. 7. In the judgments cited above, this court, while allowing the writ petition, issued directions to entertain the appeal on merits. 8. In the premise, following the same view as already taken by various Coordinate Benches of this Court, ibid, with which we are in agreement, we allow the present writ petition to the extent of condoning the....