J&K High Court Allows Condonation of GST Appeal Delay Beyond Limitation

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

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