UKHC010028902025 2026:UHC:6299-DB IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY WRIT PETITION (M/B) NO. 61 OF 2025 23RD JULY, 2026 M/s Jindal Traders …… Petitioner Versus State of Uttarakhand & others …… Respondents Counsel for the petitioner : Mr. Suryakant Maithani, learned counsel Counsel for the respondents : Ms. Puja Banga, learned Standing Counsel for the State through video conferencing The Court made the following: JUDGMENT: (per Sri Manoj Kumar Gupta, C.J.) 1) By means of instant writ petition filed under Section 226 of the Constitution of India, the petitioner has challenged the order dated 19.02.2025 passed by Joint Commission (Appeals), State Tax, Uttarakhand, Dehradun, dismissing the appeal filed by the petitioner under Section 107(1) read with Section 107(4) of the U.K. Goods and Services Tax Act on the ground that the same was barred by limitation prescribed under the law. 1 UKHC010028902025 2026:UHC:6299-DB 2) In the appeal, the petitioner had challenged the order passed by the Deputy Commissioner (Tax Assessment), State Tax, Rishikesh dated 08.08.2024 under Section 73 of the Uttarakhand Goods and Services Tax Act, 2017. The appeal was filed on 08.02.2025 beyond the limitation prescribed under Section 107(1) read with Section 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. 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(s), if any, also stand disposed of. _______________________ MANOJ KUMAR GUPTA, C.J. _________________ SUBHASH UPADHYAY, J. Dt: 23RD JULY, 2026 Negi 2 HIMANS HU NEGI Digitally signed by HIMANSHU NEGI DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=bb3b60774012c1ef1dae20d13a af116e73351fdaf6878326386908a7f90d5 757, postalCode=263001, st=UTTARAKHAND, serialNumber=75BD9D0FB7F4A80990FC 51A722A6BC552D470EB4FD2F88DDF7C 18DB2A1524A4D, cn=HIMANSHU NEGI Date: 2026.07.27 17:23:41 +05'30'