M/S Radhika Furniture @ Radha Devi vs Commissioner Sgst & Ors
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Uttarakhand High Court

M/S Radhika Furniture @ Radha Devi vs Commissioner Sgst & Ors on 18 March, 2026

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      18.03.2026                        WPMB No. 317 of 2025

                                        M/s Radhika Furniture @ Radha Devi             ----   petitioner
                                                                    Vs
                                        Commissioner SGST & ors.                       ----   respondents

                                        With
                                        Other connected matters


                                        Hon'ble Manoj Kumar Gupta, C.J.

Hon'ble Subhash Upadhyay, J.

1. Mr. Yogesh Kumar Pacholia, Ms. Seema Dhingra Bakshi, Mr. Mahendra Singh Rawat, Mr. Pradeep Singh Rawat (through VC), Mr. Ashutosh Posti, Mr. Reituparna Joshi, Mr. Kishore Rai, Ms. Sukhwani Singh, Mr. Hemant Singh Mehra, Mr. Ketan Joshi, Mr. Tejas Agarrwal, learned counsel for the petitioner(s).

2. Ms. Puja Banga, learned Brief Holder for the State.

3. Mr. Shobhit Saharia, learned counsel for the CGST.

4. Hearing continued.

5. Heard learned counsel for the parties.

6. Mr. Shobhit Saharia, learned counsel appearing on behalf of CGST Department has raised an additional point that Commissioner (Appeals) is not a 'court', therefore, the provisions of the Limitation Act would not apply. In support of the submission he has placed reliance on the judgment of the Supreme Court in Property Co. P. Ltd. Vs Rohinten Daddy Mazda, 2026 SCC OnLine SC 34.

7. Learned counsel for the petitioner(s) seek time to examine the matter further and to make further submissions.

8. Accordingly, case is adjourned to 25.03.2026, to be listed along with all connected matters.

(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 18.03.2026 18.03.2026 Negi