2026 (7) TMI 1665

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Dated:- 16-7-2026<br>D. B. Civil Writ Petition No. 10828/2025 - -<br>GST<br>HON&#39;BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON&#39;BLE MR. JUSTICE PRAVEER BHATNAGAR For Petitioner(s) : Mr. Jatin Harzai Mr. Rohan Aggarwal Mr. Bhartendu Panwar Ms. Nikshubha Sharma For Respondent(s) : Mr. Harshvardhan Singh Chundawat for Mr. Mahaveer Bishnoi, AAG Mr. Rishabh Dadhich for Mr. Rajvendra Saraswa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1) FD/Tax/2023-07 dated 01.04.2023, Notification No. 56/2023 Central tax dated 28.12.2023, and Notification No. FD/Tax/2024-68 dated 01.01.2024 (Annexure P/ 15 and Annexure P/16); g. To quash the SCN dated 28.12.2023 (Annexure P/ 3)" 2. Learned counsel for the petitioner fairly submits that the petitioner's statutory remedy of appeal could not be availed on merits, as the appeal prefer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny vs Central Goods and Service Tax Department & Ors. (D.B. Civil Writ Petition No.12076/2024). Relevant portion of which reads as follows:- "6. The powers under Article 226 of the Constitution of India are founded on justice, equity and good conscience and are exercised for public good. Mr. Kuldeep Vaishnav, the learned counsel for the Revenue has referred to a decision of this Court in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hall not be entertained. Quite apparently, the language employed in "Glaxo Smith Kline Consumer Health Care Limited (supra)" reflects that the Court has ample powers to condone the delay in preferring the appeal." 5. In view of the submissions made by learned counsel for the parties, the peculiar facts and circumstances of the case, and without entering into the merits of the controversy, this ....