Authority: High Court of Himachal Pradesh, Shimla
Order Date: 10 July 2026
Case Overview
- Parties: Petitioner – M/s. Luxmi Builders (Atul); Respondents – Joint Commissioner (in‑situ) CGST Division Dharamshala & Anr.
- Nature of Proceeding: Petition assailing the impugned original order dated 02.12.2025 (Order No. 07/DC/GST/DSL/2025‑26) and the DRC‑07 dated 04.12.2025, both passed by the Superintendent (Adjudication), CGST, Dharamshala and approved by the Joint Commissioner, CGST, Dharamshala.
- Legal Provisions Invoked: The impugned order was issued under Section 73 of the CGST Act; the petition cites the right to appeal under Section 107 of the CGST Act.
- Court Observations: The Court disposed of the petition, granting the petitioner liberty to file an appeal before the appropriate Appellate Authority within 30 days from the date of the order. The Court directed that the expiry of the limitation period shall not bar the filing of the appeal nor the Appellate Authority’s consideration of the appeal on merits. If the appeal is filed within the stipulated period, the Appellate Authority must decide the matter within 8 weeks and cannot reject it on limitation grounds. All pending miscellaneous applications, if any, were also disposed of.
Final Outcome
- The petition is dismissed.
- The petitioner may file an appeal within 30 days without limitation impediment.
- The competent Appellate Authority is mandated to adjudicate the appeal within 8 weeks of filing, irrespective of any limitation bar.
Topics: GST, Tax Litigation