The Jammu & Kashmir And Ladakh High Court has held that the delay in filing GST appeal can be condoned in cases of medical emergency.
The bench of Justice Rajnesh Oswal and Justice Rajesh Sekhri has observed that the appellate authority cannot entertain an appeal beyond the period prescribed under Section 107 of the GST but at the same time the limitation contained in the Act does not prohibit constitutional Courts in appropriate cases from condoning the delay.
The petitioner has filed this petition for quashing the order passed in a statutory appeal titled “M/s Parshotam Electronics v. State Taxes Officer, Circle-Q, Jammu” by which the appeal preferred by the petitioner against the order dated 08.10.2023 passed by the State Taxes Officer, Circle-Q, Jammu, has been dismissed on account of it being time barred. The petitioner has further sought the condonation of 20 days’ delay in filing the appeal against order dated 08.10.2023.
It is urged that the petitioner had undergone a critical surgery that necessitated extensive pre-operation check-ups, preparation and post operative recuperation, as such, he could not file the appeal in time. The petitioner has placed on record documents in respect of the surgery and the treatment undergone by him.
The department stated that the petitioner has not been able to demonstrate a sufficient cause warranting indulgence of this Court to exercise its extra-ordinary writ jurisdiction to grant relief sought by the petitioner. It is further contended that order passed by the appellate authority is strictly in accordance with the provisions contained in Section 107 of the Jammu and Kashmir GST Act, 2017.
The court held that the petitioner had a genuine cause in not approaching the statutory authority with appeal against the order of demand within the period of limitation prescribed under the Act
The court disposed of the writ petition by setting aside the order in respect of dismissal of the appeal on account of it being time barred and the delay in filing the appeal is condoned. Further, the department is directed to decide the appeal on merits as expeditiously as possible, after affording due opportunity of hearing to the petitioner.
Case Details
Case Title: M/s Parshotam Electronics Versus UT of J&K and Ors.
Case No.: WP(C) No. 2909/2024
Date: 29.09.2025
Counsel For Petitioner: Mohd. Latief Malik
Counsel For Respondent: Monika Kohli, Sr. AAG
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