Uttarakhand High Court
WPMB/317/2025 of M/S RADHIKA FURNITURE ALIAS RADHA DEVI Vs THE COMMISSIONER SGST on 23 July 2026
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA AND THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 317 of 2025 23rd July, 2026 M/s Radhika Furniture alias Radha Devi -----Petitioner Versus The Commissioner SGST
UKHC010076452025
2026:UHC:6283-DB
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL
THE HON’BLE CHIEF JUSTICE MR. MANOJ KUMAR GUPTA
AND
THE HON’BLE JUSTICE MR. SUBHASH UPADHYAY
WRIT PETITION (M/B) NO. 317 of 2025
23rd July, 2026
M/s Radhika Furniture alias Radha Devi
-----Petitioner
Versus
The Commissioner SGST and others
--Respondents
Presence:-
Ms. Urmilla Mehta, learned counsel holding brief of Ms. Seema Dhingra Bhakshi, learned counsel for the petitioner.
Ms. Pooja Banga, learned Standing Counsel for the State through V.C.
JUDGMENT : (per Mr. 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 Assistant Commissioner, Haldwani Sector 3 dated 24.08.2024 under Section 73 of GST Act, 2017. The appeal was filed on 26.12.2024 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 entertain the appeal beyond the period prescribed under Section 107 (1) read with Section 107 (4) of the Act.
UKHC010076452025
2026:UHC:6283-DB
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. Pending application, if any, also stands disposed of.
(MANOJ KUMAR GUPTA, C. J.)
(SUBHASH UPADHYAY, J.)
Dated: 23.07.2026 KKS/PP