Parshotam Electronics Vs UT of J&K and Ors (Jammu & Kashmir High Court)
Introduction The Jammu and Kashmir High Court in Parshotam Electronics v. UT of J&K and Others examined whether constitutional courts can condone delays in filing GST appeals beyond the statutory time limit prescribed under Section 107 of the Jammu and Kashmir Goods and Services Tax Act, 2017. The Court ruled that while statutory authorities are bound by the limitation period, constitutional courts retain inherent powers to condone such delays in appropriate cases to ensure justice.
Background of the Case M/s Parshotam Electronics filed a writ petition challenging an appellate order dated 05.07.2024, by which its appeal against a demand order dated 08.10.2023 was dismissed as time-barred. The petitioner also sought condonation of a 20-day delay in filing the appeal.
The petitioner explained that he had undergone a critical surgery in December 2023, which required extensive pre-surgery preparation and post-surgery recovery, preventing him from filing the appeal on time. Medical documents from Shri Mata Vaishno Devi Narayana Super-speciality Hospital were submitted to substantiate this claim.
The State, represented by the Senior Additional Advocate General, argued that the appellate authority’s decision was legally sound and strictly followed Section 107 of the GST Act, which allows an appeal within three months from the order, extendable by only one additional month upon sufficient cause. As the petitioner filed his appeal beyond that period, it was claimed that no further condonation was permissible.
