Illness Of Taxpayer’s Father Not An Exceptional Circumstance To Condone Delay In Filing GST Appeal: J&K and Ladakh High Court

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Illness Of Taxpayer’s Father Not An Exceptional Circumstance To Condone Delay In Filing GST Appeal: J&K and Ladakh High Court

GST

Published on

07/05/2026

By Mariya Paliwala

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The High Court of Jammu & Kashmir and Ladakh at Srinagar has dismissed a writ petition challenging the rejection of a delayed GST appeal, holding that the reasons cited by the petitioner did not constitute “exceptional circumstances” warranting exercise of extraordinary jurisdiction under Article 226 of the Constitution. A division bench comprising Justice Sanjeev Kumar…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Illness Of Taxpayer’s Father Not An Exceptional Circumstance To Condone Delay In Filing GST Appeal: J&K and Ladakh High Court

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