Back
IN THE HIGH COURT OF JAMMU & KASHMIR AND LADAKH AT SRINAGAR
SANJEEV KUMAR, RAJESH SEKHRI
Multi Trading Agencies, Drangbal – Appellant
Versus
Union Territory of Jammu & Kashmir through Commissioner, Sales Tax, Kashmir Srinagar. – Respondent
JUDGMENT
Sanjeev Kumar, J.
1. The issues in these petitions i.e.:
(i) Whether the Appellate Authority under Subsection (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a period of one months after the expiry of three months’ period prescribed for filing appeal under Subsection (1) of Section 107 of the Act of 2017? and
(ii) even if the appellate authority does not have power to condone the delay beyond the period of thirty days as prescribed under Subsection (4) of Section 107 of the Act of 2017, this Court, in the exercise of its extraordinary jurisdiction vested under Article 226 of the Constitution of India, can direct such condonation of delay, if it is satisfied that a case of exceptional nature is made out for such condonation of delay or that the interest of justice would warrant condoning the delay.
have already been set at rest in judgment dated 13.08.2024 passed in WP(C) No.1413/2024 and clubbed matters and, therefore, are no longer res integra and what has been held in the said judgment would apply to all fours of the instant petitions. With regard t
The appellate authority under the Jammu & Kashmir GST Act cannot condone delays beyond thirty days for filing appeals, and the High Court's extraordinary jurisdiction does not permit overriding this ....
The petitioner was denied a fair opportunity to be heard prior to the cancellation of GST registration due to procedural violations, while the appellate authority lacked the discretion to condone exc....
The application of the Limitation Act, 1963 does not apply to Section 107 of the Central Goods and Services Tax Act, 2017, and there is complete exclusion of Section 5 of the Limitation Act in specia....
The right to a fair hearing and the consideration of genuine circumstances for appeal delays are fundamental, emphasizing judicial review to ensure regulatory actions do not unfairly curtail liveliho....
The appellate authority under the APGST Act cannot condone delays beyond the one-month limit specified in Section 107(4), excluding broader provisions of the Limitation Act.
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
Section 107 has an inbuilt mechanism and has impliedly excluded application of Limitation Act.
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
