2026-VIL-162-GUJ
  1. Home
  2. 2026-VIL-162-GUJ

SGST High Court Cases

GST - Limitation period for filing appeal - The petitioner filed the appeal against the order for cancellation of registration after a delay of almost one and a half years, which was beyond the prescribed period under the Section 107(4) of the CGST Act, 2017 – Petitioner contention that the impugned orders deserve to be quashed and set aside on the ground on violation of natural justice – HELD - Opportunity to be heard was extended to the appellant in the appeal proceedings, however, the petitioner did not remain present for asserting its case before the appellate authority. Therefore, there is no justification for belatedly filing the appeal after almost a period of one and half years - The Appellate Authority correctly rejected the appeal as being barred by limitation, as the maximum period for filing the appeal was 120 days, which could be extended by a further period of 30 days only if the Appellate Authority was satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial 3-month period - The High Court cannot exercise its jurisdiction under Article 226 of the Constitution to condone the delay beyond the prescribed limitation period, as the statutory remedy of appeal is the exclusive remedy and the High Court cannot disregard the legislative intent and the time frame prescribed under the statute. The High Court is bound by the principle laid down by the Supreme Court that the High Court's powers under Article 226 are not wider than the Supreme Court's plenary powers under Article 142, and the High Court cannot pass orders which can be settled only through the mechanism prescribed by the statute - The order of the Appellate Authority is upheld and the petition is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?