Father's Illness no exceptional circumstance to condone 317 Days delay in filing GST Appeal: High Court:
The J&K High Court refused to allow Manzoor Ahmad Bhat’s late GST appeal, saying the delay of 317 days was not justified. The judges held that his reasons were not strong enough and dismissed the case on 05.05.2026.
Article 226 Jurisdiction Cannot Override GST Limitation
Khushi Jain
May 8, 2026Father's Illness no exceptional circumstance to condone 317 Days delay in filing GST Appeal: High Court
The Jammu & Kashmir and Ladakh High Court at Srinagar dismissed the petition filed by Manzoor Ahmad Bhat challenging the rejection of his GST appeal as time-barred, noting that under Section 107 of the CGST Act, 2017.
An appeal must be filed within four months of the order, and while Article 226 jurisdiction can be used in rare exceptional cases, the petitioner’s explanation of delay as citing his father’s illness and lack of formal intimation, was unsupported by medical records and insufficient to qualify as “exceptional circumstances”.
Relying on the precedent of Jatinder Singh v. UT of J&K, the Bench of Justices Sanjeev Kumar and Sanjay Parihar held that the delay of 317 days could not be condoned and accordingly dismissed the petition on 05.05.2026.
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Khushi Jain
Legal Content Writer
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Delhi, Delhi, India
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