Gujarat HC Dismissed GST Appeal for Delay Beyond Statutory 120 Days Limit

Ravi Plumbing And Construction Vs Union of India & Ors. (Gujarat High Court)

The Gujarat High Court dismissed a writ petition challenging the cancellation of GST registration and the rejection of a belated statutory appeal, holding that an appeal filed beyond the maximum period of 120 days prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 is not maintainable. The petitioner’s GST registration was cancelled by an ex-parte order dated 13.02.2025 under Section 29(2)(c) of the CGST Act after the petitioner failed to file returns under Section 39 subsequ

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