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 subsequent to the first quarter of FY 2024-25. The cancellation followed a show cause notice issued in August 2024, to which the petitioner neither responded nor appeared for a personal hearing.
The petitioner contended that he was unaware of the notice and order and later attempted to restore the registration but failed due to technical glitches. Eventually, the petitioner filed a statutory appeal under Section 107 of the CGST Act on 12.11.2025, nearly six months after the cancellation order. The Appellate Authority rejected the appeal on 20.11.2025 solely on the ground of limitation, as it was filed beyond the permissible time period.
Before the High Court, it was an admitted position that Section 107 allows an appeal to be filed within 90 days, with a further condonable period of 30 days upon showing sufficient cause, aggregating to a maximum of 120 days. Since the petitioner’s appeal was filed well beyond this outer limit, the Court noted that the Appellate Authority had no jurisdiction to condone the delay.
