Navayuga Engineering Company Limited Vs Union Territory of J and K
Date: February 4, 2026
Subject Matter
Appellate Authority Must Not Adopt Hyper-Technical Approach to Condoning Appeal Delay under GST Act
Summary
The High Court has set aside the order dated 19.01.2026, which dismissed the petitioner's appeal as time-barred. The court held that the Appellate Authority adopted a hyper-technical approach in refusing to condone a marginal delay of 15 days, contra…
FULL TEXT OF THE JUDGMENT/ORDER OF JAMMU & KASHMIR HIGH COURT 1. Order dated 17.01.2025 passed by respondent No. 4 was assailed by the petitioner through the medium of WP(C) No. 663/2025, titled, ‘M/s Navayuga Engineering Co. Ltd. vs. UT of J&K & Ors.’ and the writ petition was disposed of by a Co-ordinate Bench of this Court vide order dated 11.04.2025, whereby STO concerned was direc…