Gujarat HC Set Aside GST Appeal Rejection for Ignoring Rectification Timeline

New Kailash Suppliers Vs State of Gujarat & Ors. (Gujarat High Court) The Gujarat High Court set aside an order rejecting a GST appeal on the ground of limitation and remanded the matter for fresh consideration. The petitioner had challenged an order dated 12.08.2024 by first filing a rectification application under Section 161 of the Goods and Services Tax Act, 2017 on 05.11.2024. Although the rectification application was statutorily required to be decided within three months, it was actually rejected on 19.03.2025. Thereafter, the petitioner filed an appeal under Section 107 on 25.03.20...