GST DAILY – 490 : Appellate Authority is directed to condone delay in GST appeal considering time spent before Court as bona fide: HC

THE HON’BLE  GUJARAT HIGH COURT IN THE CASE OF Shaileshbhai Kanjibhai Patel V/s State Tax Officer, decided on 27-3-2025

 👉 Issue:-

✔️ Can delay in filing GST appeal be condone considering time spent before Court?

👉 The Hon’ble High Court Judgement:-

✔️ Where, assessee’s appeal was rejected due to delay in filing appeal, assessee’s Special Civil Application challenging Order-in-Original as well as challenging vires of section 16(2)(c) of GST Act was disposed of by court on ground of availability of alternative remedy under section 107 of CGST Act, Appellate Authority was to be directed to consider time spent by assessee before Court as bona-fide to condone delay in preferring Appeal.

Section 107 of Central Goods and Services Tax Act, 2017