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THE HON’BLE KERALA HIGH COURT IN THE CASE OF N.N. Steel Trading Co. V/s Joint Commissioner (Appeals), Central Tax, Central Excise and Customs, decided on 22-10-2024
This article describes the various provisions of Statutory Right of Appeal and Revision available to aggrieved person against a decision or order passed against him by Adjudicating Authority under the provisions of Central Goods and Services Act, 2017.
GST in India has subsumed most of the indirect taxes levied by both Central and State Governments. Under GST, the taxpayers must obtain separate registration in each State where they operate.
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF TNS Express Pvt Ltd. V/s State of Assam
THE HON’BLE ANDHRA PRADESH HIGH COURT IN THE CASE OF Reddy Enterprises V/s Appellate Authority & Additional Commissioner (ST) Writ Petition No. 12355 of 2024, decided on 5-7-2024
The Hon’ble Calcutta High Court in the case of I-Karb E-Sol (P.) Ltd. v. Joint Commissioner of State Tax, Behala Charge [WPA No. 2160 of 2025 , order dated June 11, 2025], held that non-payment of mandatory pre-deposit under Section 107(6) of the CGST Act is a valid ground for dismissal of writ petition challenging rejection of appeal by the Appellate authority.
CS. Dr. M. Govindarajan presenting the compendium of appeal before GST Appellate Tribunal
The Hon’ble Madras High Court in the case of Tvl. Deepa Traders allowed the writ petition and thereby condoned the delay of 285 days in filing of appeal in case where the Order passed, though uploaded on GST Portal, but was not served physically.
The Hon’ble Punjab & Haryana High Court in the case of Vasudeva Engineering held that provisions under Section 107 of the CGST Act are not condemnable to Limitation Act, 1963 and therefore, delay cannot be further condoned. However, High Court under Article 226 of the Constitution of India has powers to condone delay in filing appeal.
The Hon’ble Madras High Court (Madurai Bench) in the case of M/s. SPK and Co disposed the writ petition thereby holding that the date of limitation for filing of appeal would start from the date of passing of rectification order.