Navayuga Engineering Company Limited Vs Union Territory of J and K (Jammu And Kashmir High Court)
The petitioner challenged order dated 19.01.2026 passed by respondent No. 3, whereby its appeal against order dated 17.01.2025 was dismissed as time-barred. Earlier, the order dated 17.01.2025 had been assailed through WP(C) No. 663/2025. By order dated 11.04.2025, a Co-ordinate Bench directed the concerned STO to consider the petitioner’s reply to the show cause notice and pass appropriate orders within four weeks in accordance with law. The petitioner was left free to avail remedy against any such order, and the time spent before the Court was directed not to be reckoned for limitation purposes in respect of any appealable order.
Subsequently, the petitioner filed an appeal before respondent No. 3 along with an application for condonation of delay. The appeal was dismissed on 19.01.2026 on the ground that it was time-barred.
The petitioner contended that after excluding 26 days spent in pursuing the writ petition (from 17.03.2025 to 11.04.2025), the last date for filing the appeal was 12.05.2025. The appeal was filed on 28.05.2025, resulting in a delay of 15 days. It was argued that under Section 107(4) of the J&K SGST Act, 2017/CGST Act, 2017, such delay could have been condoned. The petitioner asserted that the delay was fully explained, there was no deliberate attempt to file the appeal beyond limitation, and the delay was marginal.
