M/S Abs Mecantiles 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 Appellate Authority was directed to decide the appeal on its merits, without dismissing it on the ground of limitation.
Facts
The petitioner's appeal before the Appellate Authority was dismissed solely on the grounds of limitation. The petitioner sought to have the assessment order and the appellate order quashed and to prevent coercive recovery actions.
Key Issues
Whether the Appellate Authority has the competency to condone delay in filing an appeal beyond the extended period. Whether the appeal should be decided on merits despite being filed beyond the limitation period.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
2026:HHC:35954 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA 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 2026:HHC:35954
Learned counsel for the petitioner
The judgment continues below.
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