Manjulaben Vinod Patel Vs Deputy Commissioner of State Tax & Anr. (Gujarat High Court)
The Gujarat High Court considered a writ petition challenging an assessment order passed under Section 73 of the Central/State Goods and Service Tax Act, 2017 and an appellate order dated 29.08.2025 rejecting the petitioner’s statutory appeal as time-barred.
The petitioner was a proprietorship firm engaged in manufacturing wooden doors, windows and frames, registered under GST on 06.07.2018. Proceedings were initiated against the petitioner for Financial Year 2019-20 on the ground that the Input Tax Credit claimed by the petitioner did not match the ITC reflected in GSTR-2A. An intimation in Form GST DRC-01A was issued, followed by a show-cause notice in Form GST DRC-01 dated 29.05.2024 proposing a demand of Rs.10,51,322 towards tax, interest and penalty for excess ITC claim.
The petitioner filed a reply in Form GST DRC-06 on 29.06.2024. Thereafter, the adjudicating authority passed an assessment order under Section 73(9) of the Act on 30.08.2024 in Form GST DRC-07.
Aggrieved by the order, the petitioner filed an appeal under Section 107 of the Act through Form GST APL-01 on 28.12.2024 along with an application seeking condonation of delay. The appeal was filed after expiry of the normal limitation period of three months but within the additional one-month condonable period available under Section 107(4). The delay beyond the initial three months was approximately 25 days.
