Agrawal Enterprises Vs State of Gujarat & Ors (Gujarat High Court)
The Gujarat High Court considered a writ petition challenging an order dated 30.09.2025 passed by the appellate authority, which had rejected the petitioner’s statutory appeal solely on the ground of delay. The petitioner, a partnership firm registered under GST, was subjected to a demand order dated 21.03.2024 issued under Section 74(5) of the CGST/SGST Act, 2017, raising a total demand of ₹5,03,768 including tax, interest, and penalty. The appeal against this demand was filed with a delay of 284 days.
The petitioner contended that notices for personal hearing were reflected on the GST portal but were never communicated through email or post, resulting in non-appearance. It was further argued that the petitioner became aware of the demand order only on 30.03.2025 and thereafter promptly approached the department, which advised filing an appeal with an application for condonation of delay. The appellate authority, however, rejected the appeal, noting that the order had been uploaded on the portal and intimated through email and SMS, without verifying this assertion. The petitioner also pointed out that even the appellate order was communicated belatedly by SMS dated 17.10.2025.
The State opposed the petition, submitting that under Section 107 of the Act, the appellate authority has no power to condone delay beyond the prescribed statutory period of 120 days and that settled legal precedent barred any further extension. The High Court examined the explanation for delay furnished by the petitioner, which stated that due to lack of computer knowledge and reliance on a part-time accountant, the petitioner was unaware of the issuance of Form DRC-07.
