Jharkhand HC Dismissed Writ Petition Due to Delay Beyond 120-Day GST Appeal Limit

V. S. Enterprises Vs Union of India (Jharkhand High Court) The Jharkhand High Court dismissed a writ petition challenging orders passed under Sections 73 and 79 of the CGST Act, 2017, on the ground of delay and availability of an alternate statutory remedy. The petitioner had challenged an Order-in-Original dated August 26, 2024 and consequential orders, but had not filed a statutory appeal within the prescribed time. Under Section 107 of the CGST Act, the limitation period for filing an appeal is 90 days, extendable by an additional 30 days upon sufficient cause, making a total of 120 days. T...