Jatinder Singh Vs Union Territory of Jammu & Kashmir through Commissioner/Secretary
Date: August 13, 2024
Subject Matter
Provisions of Section 107 are comprehensive and intended to exclude the application of the Limitation Act regarding delay condonation beyond stated limits
Summary
The petitioners, dealers registered under the Jammu & Kashmir Goods and Services Tax Act, 2017, challenged the rejection of their appeals by the Appellate Authority, which found them to be time-barred due to delays in their filing. The petitions…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT 1. The petitioners in all these petitions are dealers registered under Jammu & Kashmir Goods and Services Tax Act, 2017 [“the Act of 2017”] under different registration numbers. They were assessed by the respective adjudicating authority under Section 73/74 of the Act of 2017 and certain demands were raised against th…