2026 (8) TMI 313

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....r>HON'BLE MR. JUSTICE ARUN MONGA AND HON'BLE MR. JUSTICE BHUWAN GOYAL For the Petitioner(s): Ms. Shradha Agarwal, Adv., Mr. Aryan Singh Chouhan, Adv. For the Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. ORDER PER:   ARUN MONGA, J. 1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the appeal and also condone ....

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.... the petitioner could not file the statutory appeal within the prescribed period as the impugned Order-in-Original was never effectively communicated to the petitioner and was merely uploaded on the GST Portal. Having submitted a detailed reply and no opportunity of personal hearing having ever been granted, the petitioner bona fide believed that no final order had yet been passed. The petitioner ....

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....y 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 & Or 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 Rajasthan & Ors. D.B. CWP 7260/2025 and RPC PSIPL JV Vs. State of Rajasthan & Ors. D.B. CWP 11794/2025 ....