Uttarakhand High Court
WPMB/339/2025 of MAA BHAGWATI CONSTRUCTION COMPANY Vs COMMISSIONER STATE TAX DEHRADUN on 23 July 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA AND HON’BLE SHRI JUSTICE SUBHASH UPADHYAY 23RD JULY, 2026 WRIT PETITION (M/B) No. 339 of 2025 1: Maa Bhagwati Construction Company --Petitioner Versus 1: Commissioner State Tax Dehradun 2:
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HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SHRI MANOJ KUMAR GUPTA
AND
HON’BLE SHRI JUSTICE SUBHASH UPADHYAY
23RD JULY, 2026
WRIT PETITION (M/B) No. 339 of 2025
1: Maa Bhagwati Construction Company
--Petitioner
Versus
1: Commissioner State Tax Dehradun
2: Assistant Commissioner (Appeal) State Tax, State Tax Building, Dehradun 3: Assistant Commissioner State Tax, Division-3, Roorkee, District Haridwar
--Respondents
Counsel for petitioner.
: Mr. Kishore Rai, learned counsel.
Counsel for the respondents.
: Ms.
Puja
Banga,
learned
Standing
Counsel for the State of Uttarakhand.
JUDGMENT : (per Shri Manoj Kumar Gupta, C.J.)
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1. The present writ petition has been filed by the assessee being aggrieved by the order of dismissal of his appeal dated 25.03.2025, filed under Section 107 of the GST Act, on the ground that it was barred by limitation.
2. In the appeal, the petitioner had challenged the order passed by the Deputy Commissioner (Assessment), State Tax, Unit-3, Roorkee dated 21.06.2023 under Section 74(9) of the Uttarakhand Goods and Services Tax Act, 2017. The appeal was filed on 14.01.2024 beyond the limitation prescribed under Section 107(1) read with 107(4) of the Act.
3. By detailed order passed on 17.07.2026, we have held that the appellate authority has no jurisdiction to
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entertain the appeal beyond the period prescribed under Section 107(1) read with Section 107(4) of the Act.
4. In view of the same, we find no illegality in the impugned order of the appellate authority. The writ petition is, therefore, dismissed.
5. All pending applications stand disposed of accordingly.
______________________ MANOJ KUMAR GUPTA, C.J.
___________________ SUBHASH UPADHYAY, J.
Dt: 23rd July, 2026 Rahul
RAHUL PRAJAPATI Digitally signed by RAHUL PRAJAPATI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=aa4fa3bee6691397758b14516ed3e66e6 1bf4c848741983ed8c39e4145cf1dab, postalCode=263001, st=UTTARAKHAND, serialNumber=303B55CC3063D34AC45BF8A192F CAD15C390A1AAD7B39857D2540AE4C28A4898, cn=RAHUL PRAJAPATI Date: 2026.07.27 17:29:11 +05'30'