Absence of a Reasoned Order While Rejecting Condonation Plea is Unsustainable in Law
Last updated: 23 April 2026
Court :
Punjab and Haryana High Court
Brief :
The Hon'ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors. [CWP-5822-2023, order dated February 06, 2026] held that rejection of the petitioner's request for condonation of delay in receipt of export remittances under Rule 96A(1)(b) of the Central Goods and Services Tax Rules, 2017 ("the CGST Rules") through a mere communication without passing a reasoned order after consideration of facts and without affording opportunity of hearing is unsustainable in law, and therefore the impugned memo rejecting the application was set aside and the matter was remitted to the authority for fresh consideration.
Citation :
CWP-5822-2023, order dated February 06, 2026
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Bimal Jain
Published in GST
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