TaxTMI 
TaxTMI 
2026 (9) TMI 1091
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....Mr. Mudit Vaishnav, Mr. Harshvardhan Singh for Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat ORDER 1. The present writ petition has been preferred seeking the following reliefs:- "It is therefore humbly prayed that the writ petition may kindly be allowed and by an appropriate order or direction:- a) Order dated 09.12.2025 for FY 2021-22 (Annexure-4) along with all consequential actions, may be quashed & set-aside. b) Issue an appropriate order or direction permitting the Petitioner to avail the statutory remedy of appeal notwithstanding the limitation prescribed under Section 107(4) of the CGST/RGST Act, or in the alternative, remand the matter back to the adjudicating authority for fresh adjudication aft....
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....ing the relevant period and was admitted to the ICU of Shalby Hospital in September 2023. She has continued to under go regular medical treatment thereafter. Owing to her critical medical condition and the consequent personal hardship, the proprietor was unable to effectively attend to the business affairs of the firm or pursue the statutory proceedings within the prescribed time. 2.1 Learned counsel for the petitioner further submits that on account of the aforesaid circumstances, the petitioner could not file a reply to the Show Cause Notice, whereupon the respondent Assistant Commissioner passed the impugned Order dated 28.08.2023, without affording the petitioner an effective opportunity of hearing. 3. In the aforesaid....
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....ng the consistent view as already taken by this Court, ibid, we allow the present writ petition to the extent of condoning the delay of 99 days (after granting relaxation of 120 days under Section 107 of CGST Act) in filing of the appeal by the petitioner. 9. Accordingly, the Appellate Authority shall now entertain the appeal of the petitioner and adjudicate the same on merits, provided the same is filed within 30 days of the instant order being uploaded on the website of this Court. 10. Stay petition and all pending application also stand disposed of." 3. Learned counsel for the petitioner has also referred to the judgment rendered by this Hon'ble Court in M/s. Kakar Automobiles VS. Union of India & Ors. (D.B. Civil Wr....
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..... In the absence of such circumstances, a writ petition cannot ordinarily be entertained so as to defeat the legislative intendment. In the present case, no exceptional circumstance has been demonstrated warranting interference with the order passed by the Proper Officer." 5. Learned counsel for the petitioner submits that all the judgments are in the same line and even the judgment in Sharwan Singh Devda (supra) provides a way out, inasmuch as the Hon'ble Court has noted that there is no absolute bar to invoke extraordinary jurisdiction under Article 226 of the Constitution of India merely because the writ petition has been filed after the expiry of the period prescribed for filing a statutory appeal, though not as a matter of cou....