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GST Appeal Cannot Be Rejected Without Considering Genuine Reasons for Delay: Gujarat HC
Case Law Details
- Case Name
- Manjulaben Vinod Patel Vs Deputy Commissioner of State Tax & Anr. (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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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...
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