GST Appeal Dismissed as Time-Barred: HC Grants Stay on Recovery

By CA Sandeep Kanoi Goods and Services Tax Judiciary September 7, 2025

Case Name: Hari Shankar Patel Vs State of Chhattisgarh (Chhattisgarh High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Chhattisgarh High Court

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Hari Shankar Patel Vs State of Chhattisgarh (Chhattisgarh High Court) Chhattisgarh High Court in Hari Shankar Patel v. State of Chhattisgarh examined the issue of limitation for filing appeals under the Chhattisgarh Goods and Services Tax Act, 2017 (CGST Act). The petitioner had challenged an order dated 15 April 2025, whereby his appeal was dismissed under Section 107(11) of the CGST Act for being filed beyond the prescribed period. The petitioner argued that the adjudicating authority had passed an ex-parte order on 7 August 2024, imposing tax, penalty, and interest of ₹8.56 lakh. He sough...

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