2026 (7) TMI 1666

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....ent / Order / Decisions)<br>Dated:- 16-7-2026<br>D. B. Civil Writ Petition No. 7528/2025 URN: CW / 17358U / 2025 - -<br>GST<br>HON&#39;BLE MR. ARUN MONGA AND HON&#39;BLE MR. MANEESH SHARMA, JJ. For Petitioner (s) : Mr. Sanjay Jhanwar, Sr. Adv., Mr. Wilson Joy, Mr. Rahul Lakhwani For Respondent (s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Mr. Pawan Pareek, Mr. Kuldeep Singh Rathore O....

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....nsel for the petitioner submits that the delay in filing the appeal is bona fide and not intentional. He contends that appellant was not aware that the impugned order had been made available on the GST portal, and mere uploading of the order on the portal does not amount to effective communication as contemplated under section 107 of the CGST Act, 2017. 2.1 Learned counsel for the petitioner fu....

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....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 Department & Ors.- D.B. CWP 14658/2024, RPC PSIPL JV Vs. State of Ra....

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....ng beyond its control, non-adjudication of appeal on merits would cause grave injury and prejudice to the petitioner. 7. In the judgments cited above, this Court, while allowing the writ petitions, have issued directions to entertain the appeal on merits. 8. In the premise, following the consistent view as already taken by this Court, ibid, we allow the present writ petition to the extent of....