Delayed GST Appeal Restored as Taxpayer Acted in Good Faith Over ITC Mismatch

Vishal Durgadas Jaiwant Vs Joint Commissioner of Commercial Taxes (Appeals) (Karnataka High Court) The Karnataka High Court considered a writ petition challenging an order dismissing a statutory appeal as time-barred under Section 107 of the CGST Act, 2017. The petitioner had originally challenged an order passed under Section 73 of the CGST and SGST Acts by the Commercial Tax Officer. However, the appellate authority dismissed the petitioner’s appeal on the ground that it had been filed beyond the prescribed limitation period. Aggrieved by this rejection, the petitioner approached the High ...