Tapi Ready Plast Vs State of Gujarat & Ors (Gujarat High Court)
The writ petition challenged the rejection of a statutory GST appeal on the ground of limitation and alternatively sought condonation of delay with a direction to the Appellate Authority to hear the appeal on merits. The petitioner assailed (i) the Appellate Authority’s order dated 23.04.2025 rejecting the appeal as time-barred, and (ii) the Order-in-Original dated 28.02.2024 passed under Section 73 of the Gujarat Goods and Services Tax Act, 2017.
A show cause notice dated 27.12.2023 under Section 73 was issued for FY 2018–19 alleging under-declaration of tax liability in the annual return (GSTR-09), identified upon reconciliation. The petitioner replied on 10.02.2024. The adjudicating authority passed the Order-in-Original on 28.02.2024. Aggrieved, the petitioner filed a statutory appeal under Section 107 on 13.08.2024, which was beyond the prescribed limitation. Although condonation was sought, the Appellate Authority rejected the appeal noting a delay of 2 months and 16 days beyond the condonable period.
The petitioner argued that delay could be condoned, relying on a Calcutta High Court decision that invoked Sections 5 and 29(2) of the Limitation Act, 1963, to contend that the Appellate Authority had discretion to condone delay. It was fairly admitted that the said decision had been stayed by the Supreme Court. On facts, the petitioner cited illness of the accountant, closure of business, loss of contact among partners, and time taken to gather funds as reasons for delay.
