M/S Modulus Cosmetics PVT LTD vs. The State Of Hp And Others
Held
The High Court set aside the appellate order and remanded the matter back to the Appellate Authority. The Authority is directed to decide the appeal on its merits, without dismissing it on the ground of limitation, after providing an opportunity of hearing to the petitioner.
Facts
The petitioner's appeal before the Appellate Authority was dismissed on grounds of limitation. The petitioner sought directions to produce system logs and quash the appellate order and demand order, arguing that crucial documents were not supplied and the appeal should be decided on merits.
Key Issues
Whether the Appellate Authority can decide an appeal on merits when it was dismissed solely on the ground of limitation, and if the petitioner is entitled to a decision on merits despite delay in filing the appeal.
Sections Cited
Section 107, Section 129
AI-generated summary — verify with the full judgment below
2026:HHC:36526 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 2141 of 2026 Decided on: 25.8.2026 M/s Modulus Cosmetics Pvt. Ltd. …Petitioner. Versus State of H.P. & others.
…Respondents. Corum Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting?1 For the Petitioner. Mr.Shalab Arora, Advocate (through Video Conferencing) & Mr. Vishwas Kaushal, Advocate. For the Respondents: Mr.Sushant Keprate, Additional Advocate General.
Vivek Singh Thakur, Judge Present petition has been filed seeking following substantial reliefs:- “(a) Respondents may be directed to produce the system logs to prove if and when Order for Physical Verification/Inspection (Form GST MOV-02), Physical Verification Report (Form GST MOV-04), Order of Detention (Form GST MOV-06), Show Cause Notice (Form GST MOV-07), and Demand Order (Form GST MOV-09), referenced in the emails of 22.05.2022 were actually uploaded and made visible to the petitioner; 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes
2 2026:HHC:36526 CW
The judgment continues below.
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.