GST Portal Vigilance Mandatory; Gujarat HC Rejects Delayed Appeal

Agrawal Enterprises Vs State of Gujarat & Ors (Gujarat High Court) The Gujarat High Court considered a writ petition challenging an order dated 30.09.2025 passed by the appellate authority, which had rejected the petitioner’s statutory appeal solely on the ground of delay. The petitioner, a partnership firm registered under GST, was subjected to a demand order dated 21.03.2024 issued under Section 74(5) of the CGST/SGST Act, 2017, raising a total demand of ₹5,03,768 including tax, interest, and penalty. The appeal against this demand was filed with a delay of 284 days. The petitioner c...