Accountant Illness & Business Closure Not Valid Grounds to Extend GST Limitation

Tapi Ready Plast Vs State of Gujarat & Ors (Gujarat High Court)

The writ petition challenged the rejection of a statutory GST appeal on the ground of limitation and alternatively sought condonation of delay with a direction to the Appellate Authority to hear the appeal on merits. The petitioner assailed (i) the Appellate Authority’s order dated 23.04.2025 rejecting the appeal as time-barred, and (ii) the Order-in-Original dated 28.02.2024 passed under Section 73 of the Gujarat Goods and Services Tax Act, 2017.

A show cause notice dated 27.12.2023 under Section 73 was i

Please become a Premium member. If you are already a Premium member, login here to access the full content.