2026 (9) TMI 1019

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....r>D. B. Civil Writ Petition No. 38/2024 With D. B. Civil Writ Petition No. 768/2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For Petitioner : Mr. Shradha Agarwal For Respondent : Mr. Kinshuk Jain, Sr. Standing Counsel (CBIC) ORDER: 1. The petitioner herein, inter alia, seeks quashing and setting aside of the impugned notice dated 27.04....

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....nal. It is submitted that the petitioner could not avail the appellate remedy within the prescribed period as the impugned notice dated 27.04.2023 and the Order-in-Original dated 15.05.2023 were never effectively served upon the petitioner. The said notice and Order-in-Original were merely uploaded on the GST Portal and, since there was a dispute amongst the partners of the petitioner-firm, none o....

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....o the maintainability of the writ petition herein stating that the alternative remedy as provided under Section 107 of the CGST Act, 2017, has not been availed. 5. Statutory remedy by way of an appeal under Section 107 of the CGST Act, 2017 before the Appellate Authority is provided against the impugned order dated 15.05.2023. For ready reference, Section 107 of the CGST Act, 2017 reads as unde....

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....ng an appeal under Section 107 of the RGST/CGST Act, 2017. Having considered the reasons stated by learned counsels for the petitioner, we are satisfied that the delay occurred due to circumstances beyond the control of the petitioner. 8. Learned counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI [2026 SCC OnLine RAJ 2115], M....