M/S Luxmi Builders (Atul) through proprietor Atul Thakur v. Joint Commissioner (in-Situ) Cgst Division Dharmashala
Case brief
What is this about?
Himachal Pradesh High Court 2026 writ petition disposed; CGST Section 73 adjudication order challenged via writ; statutory appellate remedy under Section 107 CGST Act; DRC-07 dated 04.12.2025 (Annexure P-1); Order No. 07/DC/GST/DSL/2025-26 dated 02.12.2025; Superintendent (Adjudication) CGST Dharamshala; approval by Joint Commissioner CGST Dharamshala; 30-day window to file appeal; limitation exemption for petitioner and Appellate Authority; adjudication on merits within 08 weeks; competency of issuing authority decidable by Appellate Authority; petitioner M/s. Luxmi Builders, (Atul); respondents Joint Commissioner (in-situ) CGST Division Dharamshala & Anr.; oral judgment by Vivek Singh Thakur with Ranjan Sharma on bench.
What did the court decide?
Liberty to file an appeal before the concerned Appellate Authority within 30 days; expiry of limitation not to bar filing of the appeal or its adjudication on merits; appeal, if timely filed, to be decided on its own merits within 08 weeks without rejection on the ground of limitation; pending miscellaneous application(s) disposed of accordingly.