High Court of Jammu & Kashmir and Ladakh2 June 2026

New Kabady Shop v. State of Texes Department of Th. Its Commissioner

For assesseeRemanded

WP(C) NO. 593 OF 2026

The ruling in brief

Where assessee filed appeal with one-day delay beyond condonable period due to sister's death and Appellate Authority rejected it as time- barred, though statute restricts condonation to one month, extraordinary writ power can remedy gross injustice, so delay was condoned, rejection order set aside and appeal restored for decision on merits to avoid harshness

Provisions considered

Section 107 of Central Goods and Services Tax Act, 2017/Jammu and Kashmir Goods and Services Tax Act, 2017 - Article 226 of Constitution of India, 1950

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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New Kabady Shop v. State of Texes Department of Th. Its Commissioner

The ruling in brief

Provisions considered

New Kabady Shop v. State of Texes Department of Th. Its Commissioner

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis