Bhani Chand vs. The UOI And Others
Held
The High Court set aside the Appellate Authority's order and remanded the matter back for a decision on merits. The Appellate Authority was directed to decide the appeal on its merits rather than dismissing it solely on the grounds of limitation.
Facts
The petitioner's appeal before the Appellate Authority under the GST Act was dismissed for being filed beyond the prescribed limitation period, including the extended period for condonation of delay. The petitioner approached the High Court assailing this dismissal order.
Key Issues
Whether the Appellate Authority erred in dismissing the appeal solely on the grounds of limitation without considering the merits, and if the delay in filing the appeal could be condoned.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
2026:HHC:33205
IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA
CWP No.13357 of 2026 Decided on: 07.08.2026. ________________________________________________________
Bhani Chand
...Petitioner
Versus
Union of India & Others
...Respondents
Coram
Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge
1Whether approved for reporting?.
For the petitioner:
Mr. Kartik Bansal, Advocate,
appeared through Video
Conferencing and Mr. Aman
Thakur, Advocate, present
in Court.
For the respondents: Mr. Balram Sharma, Deputy
Solicitor General of India
[Senior Advocate] with
Mr. Rajeev Sharma,
Advocate, for respondent
No.1-Union of India.
Mr. Sushant Keprate,
Additional Advocate General,
for respondents No.2 to 4-
State.
Vivek Singh Thakur, Judge [Oral]
Petitioner has approached this Court assailing the order dated 30.06.2025 [Annexure P-5] passed by Appellate Authority under Section 107 of 1 Whether reporters of Local Papers may be allowed to see the judgment?
2026:HHC:33205 GST A
The judgment continues below.
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