GST Appeal Limitation Starts From Email, Not Failed Portal Upload: Gujarat HC

Keva Fragrances Pvt. Ltd. & Anr Vs State of Gujarat & Ors (Gujarat High Court) The Gujarat High Court heard a petition filed under Article 226 of the Constitution challenging the order dated 12.06.2025 passed by the Deputy Commissioner of State Tax Appeal-8, Surat, which had rejected the petitioners’ appeal under Section 107 of the Goods and Services Tax Act, 2017 (GST Act) on the ground of limitation. The petitioners had received a show cause notice dated 26.12.2023 regarding certain GST demands. Subsequently, the Assistant Commissioner of State Tax, Ghatak-73, Vapi, issued an orde...