Judgment
( 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
2.
Admittedly, order passed by the Competent Authority is an appealable order under Section 107 of the HPGST Act, 2017.
3.
Learned Additional Advocate General has also referred to the judgment passed by Hon'ble Apex Court in Petition for Special Leave to Appeal (C) No. 23931 of 2026, titled Bhandari Scrap Traders Vs. Union of India & Ors., decided on 24.07.2026, to contend that it would have been appropriate for the petitioner to prefer an appeal under Section 107 of the HPGST Act, 2017.
4.
Learned counsel for the petitioner submits that, at the time of filing of present petition, the aforesaid judgment of the Hon'ble Apex Court was not in existence.
5.
It is further submitted that present writ petition was filed on 30.06.2026, within the period of 3 months available to the petitioner for preferring an appeal under Section 107 of the HPGST Act, 2017. However as on date further extended period of one month as provided in Section 107(4) of GST Act has also expired.
( 2026:HHC:32456 ) 3
6.
In view of above, it has been submitted that since the Appellate Authority has no jurisdiction or power to condone the delay beyond the extended period of one month prescribed under the Act, petitioner be permitted to file the statutory appeal with direction to the Appellate Authority to decide the same on merits instead of dismissing it on the ground of limitation.
7.
Admittedly, once the outer limit of period, which can be condoned by the Appellate Authority, i.e. one month after the expiry of the prescribed period of three months or six months, as the case may be, has expired, Appellate Authority has no power or jurisdiction to condone the delay beyond the said period under the Act, to filing appeal under Section 107 of the Act.
8.
In view of the above and as agreed, since in the present petition, order dated 31.03.2026 (Annexure P-1), passed by Competent Authority in Form GST DRC-07 under Section 74(9) of the HPGST/CGST Act, 2017, has been assailed, petitioner is permitted to file an appeal against the said order on or before 31.08.2026 before Appellate Authority and in case
( 2026:HHC:32456 ) 4
such an appeal is preferred within the aforesaid period, the same shall not be dismissed as time-barred but shall be decided on merits by taking into consideration all the grounds raised by the petitioner by passing a speaking and reasoned order, after affording opportunity of hearing to the petitioner and the order so passed shall be communicated to the petitioner immediately thereafter.
9.
The appeal shall be decided by the Appellate Authority within 10 weeks from the date of filing of the appeal.
10.
Needless to say, if any grievance still survives, petitioner shall be at liberty to avail of such other remedy as may be permissible under law.
11.
The present petition stands disposed of in the aforesaid terms.
Pending miscellaneous application(s), if any, shall also stand disposed of.
(Vivek Singh Thakur),
Judge.
03rd August, 2026 (Ranjan Sharma), (Shamsh Tabrez) Judge.