TaxTMI 
TaxTMI 
2026 (9) TMI 620
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....ents: Mr. Anup Rattan, Advocate General, with Mr. Sushant Keprate, Additional Advocate General. VIVEK SINGH THAKUR, JUDGE (ORAL) By filing present petition, the petitioner has assailed the order dated 31.03.2026 (Annexure P-1), passed by the Competent Authority in Form GST DRC-07 under Section 74(9) of the Himachal Pradesh Goods Services Tax Act/Central Goods and Services Tax Act, 2017. 2....
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.... petitioner for preferring an appeal under Section 107 of the HPGST Act, 2017. However as on date further extended period of one month as provided in Section 107(4) of GST Act has also expired. 6. In view of above, it has been submitted that since the Appellate Authority has no jurisdiction or power to condone the delay beyond the extended period of one month prescribed under the Act, petitione....
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.... file an appeal against the said order on or before 31.08.2026 before Appellate Authority and in case High Court of H.P. such an appeal is preferred within the aforesaid period, the same shall not be dismissed as time-barred but shall be decided on merits by taking into consideration all the grounds raised by the petitioner by passing a speaking and reasoned order, after affording opportunity of h....