Gujarat HC Refuses to Entertain GST Appeal Filed Beyond 120 Days Due to Statutory Bar

Hariom Industries Vs State of Gujarat (Gujarat High Court) The petitioner filed a writ petition before the Gujarat High Court seeking quashing of a show cause notice dated 10.09.2024, the adjudication order dated 30.12.2024, and the appellate order dated 02.08.2025. The Appellate Authority had rejected the petitioner’s appeal on the ground of delay, as it was filed after 408 days, beyond the statutory limit of 120 days prescribed under Section 107 of the Gujarat Goods and Services Tax Act, 2017 (GGST Act). The petitioner is engaged in manufacturing and supplying submersible pump stampings an...