2026 (7) TMI 1835

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.... Order / Decisions)<br>Dated:- 20-7-2026<br>D. B. Civil Writ Petition No. 11651/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner(s): Mr. Pankaj Ghiya, Adv., Mr. Kuldeep Kumar Sharma, Adv. For the Respondent(s): Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. Mr. Bharat Vyas, ASG Mr. Rakesh Choudhary, Adv Mr. Vedant Agarwal,....

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..... Aggrieved by the same, petitioner filed the instant writ petition on 03.07.2026. 2. The learned counsel for the petitioner submits that the delay in filing the appeal occurred on account of lack of knowledge in regard with GST portal, appellate procedures and technical provisions under GST law on the part of the petitioner and non-information regarding the impugned order as the same was merel....

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....nd remained unaware of the issuance of the Show Cause Notice and the adjudication order, as no information was communicated to him. Further, the closure of the business caused severe financial distress, resulting in depression and ill health, for which the petitioner remained under medical treatment. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused th....

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....ntends that the impugned order has rightly been passed and appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST/CGST Act, 2017, however, considering the reasons owing to which the petitioner could not submit its appeal within the st....