2026 (7) TMI 1254

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....>D. B. Civil Writ Petition No. 4011/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE SANDEEP TANEJA For the Petitioner(s): Mr. Javed Khan, Ms. Nishita Gambhir for, Mr. Siddharth Ranka For the Respondent(s): Ms. Chelsi Agarwal, Mr. Kuldeep Singh Rathore for Ms. Mahi Yadav, AAG. ORDER PER: &nbsp; SANDEEP TANEJA, J. 1. The present writ petition is direc....

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....y Commissioner of State Tax) decided on 18.03.2026, dismissed the writ petition wherein also without availing the alternative remedy of appeal, challenge was laid to an order-in-Original. 3. Aside above, learned counsel for the respondent raises objection as to the maintainability of the writ petition stating that the petitioner had an alternative remedy by way of an appeal under Section 107 of....

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....led in the month of February, 2026 i.e. almost 21 months after the expiry period for filing the appeal under Section 107 of the CGST/RGST Act. 6. The reason given by the petitioner is that the petitioner-company had wound up business activity from Rajasthan on 10th April, 2023 and therefore, the petitioner was not supposed to visit the GST portal regularly and as such, uploading of the impugned....

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....t any extension. Moreover, opportunity of physical hearing was given to the petitioner, however on the said date, no one appeared on its behalf. We are thereof the view that there is no violation of principle of natural justice. 9. As an upshot, in view of similar writ petition for F.Y. 2018-19 having already been dismissed, as well as the petitioner having failed to avail the efficacious alter....