LRS OF RASHID MOHAMMED LEELGHAR S/O SHAFI MOHAMMED LEELGHAR, SINCE DEAD SARAJ ALI LEELGHAR S/O RASHID MOHAMMED LEELGHAR v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
LRS OF RASHID MOHAMMED LEELGHAR S/O SHAFI MOHAMMED LEELGHAR, SINCE DEAD SARAJ ALI LEELGHAR S/O RASHID MOHAMMED LEELGHAR
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 1623/2024 dated 06.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay – Appeal dismissed as time-barred – Petitioner showed sufficient cause due to circumstances beyond control, including death of proprietor – Court followed earlier coordinate Bench decisions and held non-adjudication on merits would cause grave prejudice – Held: Writ petition allowed – Appellate Authority to entertain appeal and decide it on merits.
Represented By:
Counsel for the Petitioner: Vijay Kumar
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member