2026 (5) TMI 499

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....r Farooq, Advocate. For the Respondent(s) Through: None. ORDER 01. Impugned in this petition filed under Article 226 of the Constitution of India is an order dated 18.11.2025 passed by the Appellate Authority i.e., respondent No. 2, as also the order dated 20.08.2024 passed by the respondent No. 3-State Tax Circle Baramulla-III (Sopore). 02. The appeal preferred by the petitioner came ....

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.... This Court further held that, in an appropriate case of exceptional and extraordinary nature, it may, in exercise of its extraordinary equitable jurisdiction under Article 226 of the Constitution of India, condone the delay and direct the Appellate Authority to decide the appeal on merits. 05. With a view to find out as to whether the petitioner has made out a case of such exceptional nature a....

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....ed by the petitioner for filing the appeal after a delay of 317 days. 08. From a reading of the application, it is abundantly clear that the impugned order was passed on 20.08.2024 and the same was served upon the petitioner through GST Portal and, therefore, was well within the knowledge of the petitioner. In the application, the petitioner has claimed that his father was hospitalized during t....