2026 (8) TMI 572

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....E MUMMINENI SUDHEER KUMAR For the Appellant(s): Ms. R. Sri Visvapriya For the Respondent(s): Mr. C. Harsha Raj, Special Government Pleader. ORDER PER (DR. ANITA SUMANTH J.) This is a petition seeking condonation of delay of 418 days in filing the Writ Appeal challenging the order of the learned single Judge dated 09.09.2024. 2. We had considered a similar matter, in respect of th....

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....he partner of the firm, who was in charge of matters before the High Court, had suffered a bereavement, was taking care of his hospitalised father-in-law and was under the belief that an appeal could be filed before the Goods and Services Tax Appellate Tribunal (in short 'GSTAT'/'Tribunal'). These are the reasons as to why the delay had been occasioned. 4. As far as the first and second r....

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....y the learned Judge, culminating in order dated 09.09.2024. 6. Having approached this Court by way of Writ Petition in time, the fact that the petitioner is aware of the non-constitution of the Tribunal is apparent. In such circumstances, we find no merit in the reference to the alternate remedy before the GSTAT. 7. The petitioner was well aware that the remedy as against the ass....

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.... of Notification bearing S.O.4220(E) dated 17.09.2025, wherein time upto 30.06.2026 has been granted to the assessees to file appeals before the Tribunal, in respect of matters where the order sought to be appealed against is communicated before 01.04.2026 and within three months from the date on which such order is communicated to the assessee in respect of appeals in respect of orders communicat....