2026-VIL-675-GUJ
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SGST High Court Cases

GST – Limitation period for filing of appeal before the GST Appellate Tribunal for stay on Recovery proceedings, Claim for refund of recovered tax - Failure to file appeal within statutory timeline and non-compliance with procedural requirements of Circular No. 224/18/2024 - Respondents passed an Order-in-Appeal and recovered tax from petitioner pursuant to the appellate order. Petitioner filed an appeal before the GST Appellate Tribunal beyond the statutory timeline for filing appeal before the GSTAT under Section 112 of CGST Act, 2017 read with the Ninth Removal of Difficulties Order, 2019 dated 03.12.2019. The notification dated 17.09.2025 conferred power on the Appellate Tribunal to examine appellate orders and extended the deadline to 31.07.2026, but the original deadline was 01.04.2026 - Whether a taxpayer who failed to file an appeal before the GST Appellate Tribunal within the prescribed 3-month timeline under Section 112 of CGST Act, but filed it after 7 months, is entitled to refund of tax already recovered, notwithstanding the existence of a procedure under Circular No. 224/18/2024 that could have stayed recovery if complied with in time – HELD - The Circular No. 224/18/2024 prescribes a clear procedure whereby taxpayers intending to file appeal before the Appellate Tribunal within the 3-month timeline can prevent or stay recovery by filing an undertaking to appeal and paying an amount equal to pre-deposit. The petitioner failed to observe this prescribed procedure. Ignorance of law is not an excuse. The petitioner was obliged to file the appeal within the statutory 3-month period to avail of the stay provision, which was not done. The appeal was filed after 7 months, well beyond the prescribed timeline - The tax was already recovered after the appellate order and before the appeal was filed. Issuing a refund would tantamount to waiver of pre-deposit, which is impermissible under the statutory and regulatory framework. The judgments cited by the petitioner from other High Courts do not come to the rescue because those courts have not dealt with the requirements of Circular No. 224/18/2024. The statutory framework under Section 112 of CGST Act and the procedural guidelines under the Circular are mandatory and must be complied with to obtain relief from recover - The petitioner's claim for refund of the recovered tax is dismissed. The petitioner's remedy lies before the GST Appellate Tribunal where all issues may be examined on merits, but no interim relief for refund is granted on the basis of the present petition – The petition is rejected
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