2026 (7) TMI 1760

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....<br>Dated:- 17-7-2026<br>D. B. Civil Writ Petition No. 4039/2026 - -<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN MONGA AND HON&#39;BLE MR. JUSTICE MANEESH SHARMA For Petitioner(s) : Mr. Jatin Harjai through V.C. For Respondent(s) : Mr. Raghav Sharma Mr. Ajay Shukla Mr. Shivam Sharma Ms. Jyoti Sharma Ms. Mahi Yadav, AAG Ms. Chelsi Agarwal Ms. Jyotsana Singh for Dr. Shyam Sharma ORDER (ORAL) ....

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....4.12.2025. Section 107 reads as under:- "Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which t....

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....xcluded by the Appellate Authority while calculating limitation period to entertain the appeal under Section107, ibid, if the appeal is filed within 30 days. 9. As regards the challenge to the circular dated 06.07.2022, it appears that the same is just a ruse to avoid the appeal and also to evade the statutory liability of paying 10% of the impugned demand, which is a pre-requisite. The challen....