2025 (11) TMI 182

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....llate Authority] in case titled "DS Construction Company vs. UT of J&K & Ors." whereby the appeal filed by the petitioner under Section 107 of the J&K State Goods & Services Tax Act, 2017 (SGST) read with CGST Act, 2017 has been dismissed being barred by limitation. 2. Issue which is sought to be raised by learned counsel for the petitioner was an issue for consideration in a batch of writ petitions, lead case being WP (C) No.1413/2024 titled "Dee Ess Construction Co. vs. Union Territory of Jammu & Kashmir and Ors." Division Bench of this Court after hearing the counsel for assessees and learned Advocate General appearing for the Union Territory framed the following questions for adjudication: "(i) Whether the Appellate Authorit....

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....me in the way of Constitutional Court exercising extraordinary jurisdiction to render substantial justice. Therefore, while a statutory prohibition is a strong consideration to be kept in mind, yet it does not bar the jurisdiction of the High Court to condone the delay if it is of the opinion that application of delay barring statute would result in gross injustice. Each case is, thus, required to be evaluated on its specific facts and circumstances. It is only in cases of an extraordinary and exceptional nature that this Court may be inclined to intervene in its extra-writ jurisdiction and condone the delay, notwithstanding statutory prohibition. 5. In view of the aforesaid legal position, we have examined the impugned order passed by t....