New Kabady Shop Vs State Texes Department (Jammu And Kashmir And Ladakh High Court)
The Jammu & Kashmir High Court considered a petition challenging the order dated 24 June 2025 passed by the Appellate Authority, Sales Tax Department, Kashmir Division, Srinagar, which had rejected the petitioner’s appeal under Section 107 of the Goods and Services Tax Act on the ground of limitation. The appeal had been filed online on 6 June 2025 against Demand Order No. ZD010225002391A dated 5 February 2025 issued by the Assessing Authority, Circle, Budgam, Kashmir.
The Court noted that Section 107(1) of the GST Act permits an appeal against an order passed by an adjudicating authority to be filed before the Appellate Authority within three months from the date on which the decision or order is communicated to the aggrieved person. Under Section 107(4), the Appellate Authority has jurisdiction to condone delay for a further period of one month. Beyond that additional one-month period, the Appellate Authority does not have jurisdiction to condone the delay.
In the present case, the petitioner filed the appeal after expiry of the prescribed three-month period together with the further one-month period capable of being condoned by the Appellate Authority. The Court recorded that the delay beyond the extendable period was only one day.
