M/S Jindal Traders vs. State Of Uttarakhand
Facts
The petitioner, M/s Jindal Traders, filed a writ petition challenging an order dated 19.02.2025 passed by the Joint Commissioner (Appeals), State Tax, Uttarakhand. This order dismissed the petitioner's appeal against an order dated 08.08.2024 passed by the Deputy Commissioner (Tax Assessment), State Tax, Rishikesh, under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017. The dismissal was on the grounds that the appeal was barred by limitation as prescribed under Section 107(1) read with Section 107(4) of the Act. The appeal was filed on 08.02.2025, which was beyond the statutory time limit.
Held
The Court held that the appellate authority does not possess the jurisdiction to entertain an appeal beyond the period prescribed under Section 107(1) read with Section 107(4) of the Uttarakhand Goods and Services Tax Act, 2017. The reasoning provided is that the statutory provisions clearly define the time limits for filing appeals, and the appellate authority is bound by these limitations. Consequently, the Court found no illegality in the impugned order passed by the appellate authority, which had dismissed the petitioner's appeal on the grounds of limitation. The ratio decidendi is that statutory time limits for filing appeals are mandatory and cannot be extended by the appellate authority in the absence of specific provisions for condonation. The writ petition was dismissed.
Key Issues
1. Whether the appellate authority has the jurisdiction to entertain an appeal filed beyond the period prescribed under Section 107(1) read with Section 107(4) of the Uttarakhand Goods and Services Tax Act, 2017? Petitioner's Contention: The judgment does not record any specific arguments made by the petitioner regarding the limitation period or any grounds for condonation of delay. Respondents' Contention: The respondents, through the Standing Counsel, would have argued that the appeal was indeed barred by limitation and the appellate authority correctly dismissed it on this ground, as per the provisions of the Act.
Sections Cited
Section 73, Section 107(1), Section 107(4)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.)
1)
By means of instant writ petition filed under Section 226 of the Constitution of India, the petitioner has challenged the order dated 19.02.2025 passed by Joint Commission (Appeals), State Tax, Uttarakhand, Dehradun, dismissing the appeal filed by the petitioner under Section 107(1) read with Section 107(4) of the U.K. Goods and Services Tax Act on the ground that the same was barred by limitation prescribed under the law. 1
UKHC010028902025
2026:UHC:6299-DB 2)
The judgment continues below.
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