2025 (10) TMI 325

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....k, Advocate. For the Respondent : Ms. Monika Kohli, Sr. AAG. JUDGMENT The petitioner has filed this petition for quashing the order dated 05.07.2024 passed in a statutory appeal titled "M/s Parshotam Electronics v. State Taxes Officer, Circle-Q, Jammu" whereby the appeal preferred by the petitioner against the order dated 08.10.2023 passed by the State Taxes Officer, Circle-Q, Jammu, has ....

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.... dated 05.07.2024 passed by the appellate authority is strictly in accordance with the provisions contained in Section 107 of the Jammu and Kashmir GST Act, 2017. 04. Learned counsel for the petitioner while reiterating the grounds in the memo of the petition, has drawn the attention of this Court towards the averments made in the memo of appeal to submit that, because of ailment and the surger....

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....er and he underwent a critical surgery in the month of December, 2023, which further necessitated an extended period of recuperation and rehabilitation. 08. It is true that the appellate authority cannot entertain an appeal beyond the period prescribed under Section 107 of the GST but at the same time the said limitation contained in the Act does not prohibit constitutional Courts in appropriat....