2026 (6) TMI 391

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....h: Mr. Vikas Malik, Advocate with Mr. Mushtaq Dar, Advocate. For the Respondent(s) Through: Ms. Maha Majeed, Assisting Counsel. ORDER (ORAL) 01. The petitioner has challenged Order dated 24th of June, 2025 passed by the Appellate Authority, Sales Tax Department, Kashmir Division, Srinagar, whereby the appeal filed by the petitioner under Section 107 of the Goods and Services Tax, Act thro....

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....the date on which the said decision or order is communicated to the aggrieved person. Sub-section (4) of Section 107 of the Act, however, vests jurisdiction with the Appellate Authority to condone the delay in presenting the appeal to the extent of a further period of one month, meaning thereby, that beyond the said period of one month, the Appellate Authority does not have the jurisdiction to con....

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....of the Act of 2017 to condone the delay beyond one month cannot come in the way of the Constitutional Courts in exercising its extraordinary jurisdiction to render substantial justice. The Court further observed that while the 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 ....