2026-VIL-933-GUJ
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SGST High Court Cases

GST – Appeal – Exclusion of time spent in pursuing Rectification Application - Period of Limitation for Filing Appeal - Appellate Authority rejected appeal by impugned order solely on ground of limitation. Appellate Authority computed limitation period from date of original order instead of from date of rectification order - Whether period of limitation for filing appeal against order rejecting refund claim must be computed from date of original adjudication order or from date of order deciding rectification application filed within statutory period - HELD - When rectification application under Section 161 of the CGST Act, 2017 is filed within prescribed statutory period of 90 days, Appellate Authority was required to examine appeal and decide on merits instead of rejecting on ground of limitation by computing period from date of original order. Filing and disposal of rectification application was vital aspect which would directly impact calculation of limitation period provided under Section 107 of CGST Act - Where rectification application has been filed within prescribed period and has been duly considered and decided by Adjudicating Authority by reasoned order, appeal against such order must be filed within prescribed period calculated from date of rectification order not from original adjudication order. If appeal was found to be barred by limitation even when period computed from rectification order, the Appellate Authority would be entitled to reject on that ground. However, it is not permissible to reject appeal by computing period from original adjudication order when rectification application filed within prescribed period has been duly considered and decided. Appellate Authority was required to examine details filled in by petitioner in GST APL-01 form before rejecting appeal on ground of delay – The impugned orders passed by Appellate Authority are quashed and set aside. Matters are remanded to Appellate Authority which shall decide appeals afresh on merits and in accordance with law – The petitions are allowed
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