2026 (6) TMI 1002

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....CH) For the Petitioner(s): Mr. Raghavendra Pratap Singh, AOR, Mr. Dharmender Kumar, Adv., Mr. Rajkumar, Adv., Mr. Pankaj Chaudhary, Adv., Mr. Mahendra Pratap Singh, Adv., Mr. Ved Prakash Pandey, Adv. For the Respondent(s): None. ORDER 1. Delay condoned. 2. Learned counsel for the petitioner submits that the material facts disclosing necessary ingredients for invoking Section 74 of t....

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.... CGST Act. He contends that he was unaware of the order which had been uploaded on the electronic portal. No convincing reason to overlook the electronic communication is offered. That apart, petitioner by his own admission was made aware of the proceedings much earlier in 2024 and thereafter approached the High Court belatedly in 2025. The High Court had rightly declined to entertain the Writ Pet....