MANZOOR AHMAD BHAT MR. UMMER FAROOQ, AZHAR MAQSOOD vs UNION TERRITORY OF J AND K AND OTHERS (FINANCE) — WP(C)/940/2026

Case under Article 226-Section103 Section 226. Disposed: Contested--Dismised on 05th May 2026.

Case disposed

CNR: JKHC010019192026

Filing Number

WP(C)/1466/2026

Filing Date

28-Apr-2026

Registration No

WP(C)/940/2026

Registration Date

28-Apr-2026

Judge

Hon'ble The Acting Chief Justice , Hon'ble Mr. Justice Sanjay Parihar

Coram

Hon'ble The Acting Chief Justice , Hon'ble Mr. Justice Sanjay Parihar

Bench Type

DIVISION BENCH

Category

DB OWP ( 215 )

Sub-Category

GST MATTERS. ( 6 )

Judicial Branch

OTHER WRIT PETITION (OWP)

Decision Date

05-May-2026

Nature of Disposal

Contested--Dismised

Last updated 08-Jun-2026

Acts & Sections

Article 226-Section103 Section 226

Petitioner(s)

  1. 1.MANZOOR AHMAD BHAT MR. UMMER FAROOQ, AZHAR MAQSOOD

Respondent(s)

  1. 1.UNION TERRITORY OF J AND K AND OTHERS (FINANCE)

Case History

  1. Case disposedDisposed

  2. 05-May-2026

    Hon'ble The Acting Chief Justice,hon'ble Mr. Justice Sanjay PariharView PDF

    Case Summary: WP(C) 940/2026 The High Court of Jammu & Kashmir dismissed Manzoor Ahmad Bhat's petition challenging the rejection of his GST appeal as time-barred. The court held that appeals under Section 107 of the CGST Act must be filed within four months of order communication, and the petitioner's 317-day delay could not be condoned. The court rejected the petitioner's claim that his father's medical illness and lack of formal order intimation constituted "exceptional circumstances," finding the medical records contradicted his assertions and that the ailment was insufficient to completely disable him from filing timely. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 05-May-2026

    For Admission Fresh

    Hon'ble The Acting Chief Justice , Hon'ble Mr. Justice Sanjay Parihar

  4. 28-Apr-2026

    Case filed

    Registration No. WP(C)/940/2026

casestatus.in Summary

Case Summary: WP(C) 940/2026 The High Court of Jammu & Kashmir dismissed Manzoor Ahmad Bhat's petition challenging the rejection of his GST appeal as time-barred. The court held that appeals under Section 107 of the CGST Act must be filed within four months of order communication, and the petitioner's 317-day delay could not be condoned. The court rejected the petitioner's claim that his father's medical illness and lack of formal order intimation constituted "exceptional circumstances," finding the medical records contradicted his assertions and that the ailment was insufficient to completely disable him from filing timely. This case analysis is maintained by casestatus.in based on publicly available court records.

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