Writ Jurisdiction Cannot Override GST Appeal Limitation Period: Gujarat HC

Harsh Deepk Shah Vs Union of India & Ors (Gujarat High Court) The petitioner challenged the Order-in-Appeal dated 30.05.2025 and the Order-in-Original dated 24.04.2024. The appellate authority had rejected the petitioner’s appeal as not maintainable and time-barred. It was undisputed that the appeal against the Order-in-Original was filed on 05.10.2024 with a delay of six days beyond the maximum permissible period of 120 days prescribed under Section 107 of the Goods and Services Tax Act, 2017. The petitioner argued that the High Court, exercising jurisdiction under Article 226 of the Co...