SC’s COVID Limitation Relief Applies to GST Appeals Gujarat: HC

Marvin Enterprise Vs State of Gujarat & Ors. (Gujarat High Court) Supreme Court’s COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred In Marvin Enterprise v. State of Gujarat & Ors., the Gujarat High Court held that the limitation exclusion granted by the Supreme Court during the COVID-19 pandemic must be considered while computing the limitation period for filing GST appeals under Section 107 of the CGST Act. The petitioner’s GST registration was cancelled on January 1, 2022, and its appeal filed on June 6, 2022 was rejected as time-barred by th...