2026 (9) TMI 72

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....For the Petitioner : Sri. S.G. Solargoppa, Advocate For the Respondents : Smt. Nandini Somapur, Aga ORAL ORDER : The present writ petition is filed seeking for the following reliefs: "i. Issue a Writ of certiorari or any other appropriate writ or quashing the Order-in-Appeal dated 21-02-2025 passed by the Respondent-1 Order-in-Appeal No. APL-GST766/2024-25 and vide Annexure-'....

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.....2025, (Annexure-A to the writ petition), dismissed the said appeal as barred by limitation. Being aggrieved, the present writ petition is filed. 3. It is the contention of the learned counsel for the petitioner that along with the appeal an application for condonation of delay was filed, wherein, the appellant has specifically stated that the accountant of the appellant was suffering from a he....

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....made impugning the original order dated 01.03.2024 as well as having regard to the reasons stated by the petitioner for not filing the appeal under Section 107 of the Act within time; as also, keeping in mind the judgment of this Court in the case of SEPL INFRA Private Limited and Another vs. Joint Commissioner of Commercial Taxes and Others [W.P.No.104931/2026, dated 09.07.2026, NC:2026:KHC-D:927....