Deepak Kumar vs. State Of Himachal Pradesh
Held
The Court permitted the petitioner to file an appeal under Section 107 of the GST Act, subject to depositing 50% of the demanded amount. The appellate authority was directed to entertain the appeal and decide it on merits, not as time-barred.
Facts
The petitioner challenged a GST demand order of Rs. 28,54,142/-. The petitioner failed to file an appeal within the limitation period, despite having an alternative remedy.
Key Issues
Whether the petitioner should be allowed to file a belated appeal against a GST demand order, and if so, under what conditions.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
2026:HHC:30664 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 12453 of 2026 Date of decision: 27.07.2026 _____________________________________________________________________________ Deepak Kumar
...Petitioner. Versus State of Himachal Pradesh and Anr. …Respondents. ____________________________________________________________________________
Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge.
Whether approved for reporting? 1 _____________________________________________________________________________ For the Petitioner. Ms. Nazuk Singhal, Advocate. For the Respondents: Mr. Sushant Keprate, Additional Advocate General. __________________________________________________________ Vivek Singh Thakur, Judge Notice. Mr. Sushant Keprate, Additional Advocate General, Advocate, appears, waives and accepts service of notice on behalf of respondents-State.
Petitioner has approached this Court for quashing of DRC- 07 final order dated 21.06.2025, passed by competent authority under 1 Whether the reporters of the local papers may be allowed to see the judgment?
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.