New Kabady Shop v. State of Texes Department of Th. Its Commissioner
In favour of the assessee; matter remanded
The ruling in brief
New Kabady Shop filed before the Jammu & Kashmir and Ladakh High Court (WP(C) No. 593 of 2026, 2 June 2026) after a one-day delay in filing its GST appeal following a family bereavement; the Appellate Authority rejected condonation under Section 107 CGST despite the narrow overrun. Dhar and Parihar JJ invoked extraordinary Article 226 power to condone delay, set aside rejection, and restore the appeal for merits to avoid gross injustice where statutory condonation caps applied. Outcome favoured the assessee with remand. Writ may exceptionally aid minimal delay beyond Section 107 condonation limits. This note is published for Chartered Universe GST case-law research and does not constitute legal advice. Readers should consult the full order, confirm the decision date and citation, and assess whether later statutory changes affect reliance before advising clients or filing appeals.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.107 — Appeals to the Appellate Authority.
- Constitution Art.226 — High Court writ jurisdiction for enforcement of rights and other purposes.
Source documents
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