2026 (8) TMI 502

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.... - HC (Judgement / Order / Decisions)<br>Dated:- 31-7-2026<br>Writ Petition No. 104583 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE C.M. POONACHA For the Petitioner : Sri. H.R. Kambiyavar, Advocate) For the Respondents : Smt. Nandini Somapur, Aga For R1 To R3; Sri. Girish Hulmani, Advocate For R4 ORAL ORDER: The present writ petition is filed seeking for the following relief....

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....r Section 73(9) of the Goods and Services Tax Act, 2017 [Hereinafter referred to as the 'Act'] was passed on 29.04.2024 (Annexure-A to the writ petition). The petitioner is stated to have filed an appeal (Appeal No.GST-581/2024-25/B9) on 31.08.2024 under Section 107 of the Act, before the respondent No.2-Joint Commissioner. The Joint Commissioner vide the impugned order dated 08.04.2026 (Annexure-....

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....fter four days beyond the condonable period of 120 days. Having regard to the fact that the order dated 29.04.2024 determines valuable rights of the petitioner, keeping in mind the judgment of this Court in the case of M/s Air Cure Solutions Vs. The Assistant Commissioner, Commercial Taxes, (LGSTO-420) and Others [W.P.No.103210/2026, order dated 19.06.2026, NC: 2026:KHC-D:8035] it is expedient tha....