A child comes home late…
The clock says one thing โฑ๏ธ
The child may say another ๐ญ
A mother who only looks at the clock may punish the child.
But a mother who asks, โ๐โ๐๐ก โ๐๐๐๐๐๐๐?โ will discover that the delay had a GENUINE REASON.
Simply put, that’s the balance this case brings out…
Under ๐ฆ๐ฒ๐ฐ๐๐ถ๐ผ๐ป ๐ญ๐ฌ๐ณ, the GST law gives a “SPECIFIC WINDOW” to “FILE AN APPEAL”. But in ๐๐ฅ๐๐๐๐ก๐๐๐๐๐ ๐๐๐๐๐ข๐๐ ๐ก๐๐๐๐๐ , the High Courtโs constitutional jurisdiction under ๐๐ฟ๐๐ถ๐ฐ๐น๐ฒ ๐ฎ๐ฎ๐ฒ can still become relevant.
The important point is not that deadlines don’t matter.
They do.
The reason behind the delay can matter too!
And this is where the judgment becomes important for #businesses that have lost their statutory remedy because of genuine reasons for delay.
Before writing off an old #GSTdispute as โtoo lateโ, look at the facts, the reason for the delay and the jurisdiction available.
Sometimes, the #Law has a deadline.
#Justice asks us to look at the story behind it.
#GSTwithSaradha
GGSH & Co LLP
๐ถ๐๐ ๐ ๐ถ๐๐ก๐๐ก๐๐๐: 2026 (7) ๐๐๐ผ 1835- ๐ตโ๐๐๐ค๐๐ก๐ ๐ผ๐๐๐ข๐ ๐ก๐๐๐๐ ๐ฃ๐ . ๐๐๐๐๐ ๐๐ ๐ผ๐๐๐๐ & ๐๐๐ ., ๐ป๐๐โ ๐ถ๐๐ข๐๐ก ๐๐ ๐ฝ๐ข๐๐๐๐๐ก๐ข๐๐ ๐๐๐ ๐
๐๐๐๐ ๐กโ๐๐ (๐ต๐๐๐โ ๐๐ก ๐ฝ๐๐๐๐ข๐). ๐ท.๐ต. ๐ถ๐๐ฃ๐๐ ๐๐๐๐ก ๐๐๐ก๐๐ก๐๐๐ ๐๐. 11651/2026 ๐๐
๐: ๐ถ๐ / 25776๐ / 2026.
