Ekta Enterprises vs. State Of Hp And Another
Held
The Court permitted the petitioner to file a statutory appeal against the order, directing the Appellate Authority not to dismiss it on grounds of limitation. The appeal is to be decided on its merits.
Facts
The petitioner challenged an order passed by the Competent Authority under Section 74(9) of the GST Act. The order was appealable under Section 107, but the petitioner filed a writ petition instead of an appeal.
Key Issues
Whether the Appellate Authority can condone delay beyond the extended period, and if a writ petition is maintainable when an alternative remedy of appeal exists.
Sections Cited
Section 74(9), Section 107, Section 107(4)
AI-generated summary — verify with the full judgment below
( 2026:HHC:32456 )
IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 13046 of 2026
Date of decision: 03.08.2026 M/s. Ekta Enterprises
…Petitioner Versus State of H.P. & Anr. …Respondents. Coram
Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge. Whether approved for reporting? For the Petitioner: Mr. Rajiv Rai, Advocate. For the Respondents: Mr. Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General.
Vivek Singh Thakur, Judge (Oral) By filing present petition, the petitioner has assailed the order dated 31.03.2026 (Annexure P-1), passed by the Competent Authority in Form GST DRC-07 under Section 74(9) of the Himachal Pradesh Goods Services Tax Act/Central Goods and Services Tax Act, 2017. ( 2026:HHC:32456 ) 2
Admittedly, order passed by the Competent Authority is an appeal
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.