2026 (5) TMI 255

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LE MR. JUSTICE SUNIL BENIWAL For Petitioner(s) : Mr. PD Bohra For Respondent(s) : Mr. Kuldeep Vaishnav with Mr. Nilesh Choudhary ORDER (ORAL) PER : ARUN MONGA, J: 1. The petitioner herein, inter alia, seeks a direction commanding respondent No.1 to condone the delay of 356 days in filing the appeal against the Order-in-Original dated 26.06.2019 (Annexure-2), passed by the Superinten....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g an appeal on 30.01.2021, which came to be decided vide order dated 14.07.2021. 2.1. Learned counsel submits that thereafter, the petitioner, being aggrieved by the appellate order, approached this Court by way of writ petition on 23.08.2022. The sequence of events clearly demonstrates that the petitioner has been pursuing the matter in a bona fide manner and with due diligence, though there h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 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 [2026 SCC OnLine RAJ 2115] M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors [2024 SCC OnLine Raj 3938] Man Singh Tanwar v. Commissioner, Central goods and Services Tax Depar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er could not file its appeal within the stipulated time, being beyond its control, non- adjudication of appeal on merits would cause grave injury and prejudice to the petitioner. 7. In the judgments cited above in para 4 of preceding part of instant order, this Court, while allowing the writ petitions, issued directions to entertain the appeal on merits. 8. In the premise, following the cons....