The Jammu & Kashmir and Ladakh High Court condoned the delay in a GST appeal dismissed as time-barred, after the State conceded that the tax computation had never been examined.

The Jammu & Kashmir and Ladakh High Court has revived an appeal under Section 107 of the J&K GST Act, 2017 that was dismissed solely as time-barred, condoning the delay and directing the appellate authority to hear it on merits. [Som Nath Nagar Mal v. Union of India & Ors., 2026-juristway.com-3294-HC(J&K and Ladakh)-GST]

Chief Justice Dr. Pushpendra Singh Bhati and Justice Rajnesh Oswal decided the writ petition. The petitioner had been made to pay tax, interest and penalty aggregating ₹98,21,986.38 under an order dated 28 Aug 2024, and the Deputy Commissioner State Taxes (Appeals I), Jammu dismissed its appeal on 12 Aug 2025 on the ground of limitation.

The petitioner made a limited plea that the appeal was dismissed without a hearing on merits on the computation of tax and on revocation of registration. The Senior Additional Advocate General fairly accepted that the appeal was dismissed only for delay, that the computation of tax had not been adjudicated, and that the petitioner could put its case on merits if the delay were condoned. The petitioner undertook to contest the computation of all three components before the appellate authority.

The Court held the case squarely covered by the Rajasthan High Court’s decision in S. Nabad Ali Mustak Ahmed v. Union of India (D.B. Civil Writ Petition No. 5777/2025), and the matter no longer res integra. There, the Rajasthan High Court held that although the appellate authority cannot condone delay beyond the cap in Section 107(4), the High Court’s jurisdiction under Articles 226 and 227 is of a different and higher character, and may be used to secure a hearing on merits where the explanation for delay is plausible and the consequences of refusing it disproportionate.

The Court remanded the matter, revived the appeal and condoned the delay. Both parties are to appear before the appellate authority on 27 Nov 2026. The authority is to hear them on the computation of tax, treating the appeal as filed within time, and pass orders in accordance with law.

2026-juristway.com-3294-HC(J&K and Ladakh)-GST