2026 (5) TMI 159

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....7899/2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SUNIL BENIWAL For Petitioner(s) : Mr. Harshvardhan Thanvi For Respondent(s) : Mr. Mahaveer Bishnoi, AAG with Mr. Harshvardhan Mr. Kuldeep Vaishnav Mr. Nilesh Choudhary ORDER (ORAL) PER: ARUN MONGA, J.: 1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the ....

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.... death of the accountant of the petitioner. The affairs of the petitioner firm were handled by the accountant, however, due to sudden demise of the then accountant all the proceedings were conducted ex-parte and in absence of the petitioner. 3. Learned counsel for the petitioner submits that the delay in filing the appeal occurred due to circumstances beyond the petitioner's control. 4. Lear....

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....mpugned order has rightly been passed and appeal is now barred by limitation. 6. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 7. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST/CGST Act, 2017, however, cons....

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....at as regards challenge to the validity of Notifications No. 13/2022 dated 05.07.2022 and Notification No. F.12(15)FD/Tax/2022-29 dated 16.07.2022 along with Notification No. 09/2023 dated 31.03.2023 and Notification No. F.12 (11) FD/Tax/2023-07 dated 04.01.2023 as also other similar notifications issued under Section 168A like Notification No. 56/2023 dated 28.12.2023 and Notification No. F.12(1)....