Karnataka HC Allows Delayed GST Appeal Under Section 107 Without Limitation Objection

Advertisement Yallappa R. Patil Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court considered a writ appeal challenging the learned Single Judge’s order dated 17.07.2025, which had rejected the writ petition and relegated the petitioner to the Appellate Authority to challenge the impugned orders. During the hearing, the appellant submitted that he may be relegated to avail the statutory remedy of first appeal under Section 107 of the Central Goods and Services Tax Act, 2017, stating that the reasons for delay were genuine as set out in paragr...