Judgment
2026:HHC:35954 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 14497 of 2026 Decided on: 24.8.2026 M/s Abs Mercantiles 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.Rakesh Sharma, Advocate.
For the Respondents:
Mr.Sushant Keprate, Additional Advocate General, for the respondents.
Vivek Singh Thakur, Judge Present petition has been filed seeking following substantial relief:- “(a) The Petitioner most respectfully prays that this Hon’ble Court may be pleased to issue a Writ of Certiorari, or any other appropriate writ, order, or direction, to completely quash the Order- in-Appeal dated 10.02.2026, alongside the original assessment order dated 01.10.2023, and strictly restrain the respondents from initiating any coercive recovery actions against the petitioner.” 1Whether the reporters of the local papers may be allowed to see the Judgment? Yes
2 2026:HHC:35954 CWP No. 14497 of 2026 2.
Learned counsel for the petitioner submits that for want of competency, to condone the delay in filing the appeal under Section 107 of GST Act by the petitioner beyond the extended period of limitation, i.e. one month after 3/6 months appeal preferred by the petitioner apparently, has been dismissed by the Appellate Authority on the ground of limitation, as it was time barred. It has been further submitted by learned counsel for the petitioner that petitioner shall be satisfied in case Appellate Authority is directed to decide the appeal preferred by the petitioner on merits, but not on the ground of limitation.
3.
Learned Additional Advocate General submits that the Appellate Authority had not any other option in absence of competency to condone the delay beyond extended period of one month after expiry of limitation period and also in absence of any directions passed by the Court to decide the appeal on merits but to dismiss the appeal as time barred.
However, in case Appellate Authority is directed to decide the appeal on merits, Appellate Authority shall decide the same on merits in a time bound manner.
4.
In view of above, order dated 10.2.2026 (Annexure P-8) passed by Additional Commissioner Grade-I (Appeal), Department of State Taxes and Excise, is set aside and matter is remanded back to the Appellate Authority to decide afresh by passing a speaking and reasoned order on merits of the case on or before 31st October, 2026 without
3 2026:HHC:35954 CWP No. 14497 of 2026 dismissing the appeal on the ground of limitation, after giving opportunity of hearing to the petitioner.
5.
Petitioner shall approach/appear before the Appellate Authority on a working day on or before 3rd September, 2026, whereafter Appellate Authority shall proceed further in accordance with law.
Writ Petition stands disposed of alongwith pending applications in aforesaid terms.
(Vivek Singh Thakur),
Judge.
(Ranjan Sharma), Judge.
24th August, 2026 (Keshav)