2026:HHC:33205 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA CWP No.13357 of 2026 Decided on: 07.08.2026. ________________________________________________________ Bhani Chand ...Petitioner Versus Union of India & Others ...Respondents Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge Hon’ble Mr. Justice Ranjan Sharma, Judge 1Whether approved for reporting?. For the petitioner: Mr. Kartik Bansal, Advocate, appeared through Video Conferencing and Mr. Aman Thakur, Advocate, present in Court. For the respondents: Mr. Balram Sharma, Deputy Solicitor General of India [Senior Advocate] with Mr. Rajeev Sharma, Advocate, for respondent No.1-Union of India. Mr. Sushant Keprate, Additional Advocate General, for respondents No.2 to 4- State. Vivek Singh Thakur, Judge [Oral] Petitioner has approached this Court assailing the order dated 30.06.2025 [Annexure P-5] passed by Appellate Authority under Section 107 of 1 Whether reporters of Local Papers may be allowed to see the judgment? 2026:HHC:33205 - 2 - GST Act, whereby the appeal preferred by the petitioner against the order dated 20.02.2023 [Annexure P-3] passed by Assistant Commissioner State Taxes and Excise, Tissa Circle, has been dismissed on the ground that it was filed beyond the limitation period being time barred for the reason that appeal was preferred not only beyond 90 days of prescribed limitation period but also beyond 30 days thereafter the extended period for which delay can be condoned by the Appellate Authority. 2. Learned Additional Advocate General, submits that Appellate Authority as per statutory provisions is empowered only condone the delay of one month after expiry of 3/6 months as the case may be provided for filing appeal under Sections 107 (1) and 107 (2) of the GST Act and therefore, the appeal has been rightly dismissed by the Appellate Authority. Under instructions, he has submitted that in case this Court directs to consider the appeal on merit then only Appellate Authority would be able to adjudicate the appeal on merit. 3. In aforesaid facts and circumstances and 2026:HHC:33205 - 3 - submissions made by learned counsel for the petitioner as well as learned Additional Advocate General, the order dated 30.06.2025 [Annexure P-5] is set aside and the matter is remanded back to Appellate Authority to decide the appeal on merits instead of dismissing the same on the ground of limitation. 4. Needful be done within ten weeks from today and petitioner is directed to appear before the Appellate Authority on 24.08.2026. The orders so passed shall be communicated to the petitioner immediately thereafter as per prescribed procedure under the Act. 5. The aforesaid relief is, however, granted subject to the petitioner depositing costs of Rs.10,000/-, out of which Rs.5,000/- shall be deposited with the H.P. State Legal Services Authority and the remaining Rs.5,000/- with the H.P. High Court Bar Association, within two weeks from today. 6. The writ petition stands disposed of in the aforesaid terms. Pending miscellaneous 2026:HHC:33205 - 4 - application(s), if any, shall also stand disposed of. (Vivek Singh Thakur) Judge (Ranjan Sharma) Judge August 07, 2026 [Shivender]