2026 (8) TMI 710

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....Taxes, Government Of NCT Of Delhi & Anr.<br>GST<br>2026 (8) TMI 710 - DELHI HIGH COURT - TMI<br>DELHI HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 6-8-2026<br>W. P. (C) 5559/2026, W. P. (C) 9060/2025, W. P. (C) 12763/2025 and CM APPL. 52131/2025, W. P. (C) 13106/2025 and CM APPL. 53664/2025, W. P. (C) 14584/2025 and CM APPL. 59839/2025, W. P. (C) 14775/2025 and CM APPL. 60793/2025, W....

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.... disposed of in terms of the judgment dated 21.07.2026 passed by the Division Bench of the Punjab and Haryana High Court in CWP-27139-2025 (O&M) captioned Luxmi Traders v. Union Territory of Chandigarh and Others & other connected matters. 2. In paragraph 60 of the aforesaid judgment, the Division Bench has held as under:- "60. On the basis of discussions and deliberations aforesaid, w....

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.... only by uploading it on the Common Portal, the period of limitation for filing of appeal would not be triggered, and the assessee aggrieved will have the right to file an appeal within a period of four weeks from today. (iv) Where appeals filed against the order-in-original, which was served only by uploading it on the Common Portal are dismissed on the ground of limitation, the order of....