Whether HC Can Remit GST Order After Expiry of S. 107 Appeal Limitation? Madras HC Allows Fresh Adjudication on 50% Pre-Deposit

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Whether HC Can Remit GST Order After Expiry of S. 107 Appeal Limitation? Madras HC Allows Fresh Adjudication on 50% Pre-Deposit

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Published on

26/02/2026

By Mariya Paliwala

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The Madras High Court has held that even after the expiry of the statutory limitation period for filing an appeal under Section 107 of the GST enactments, it can exercise its writ jurisdiction to set aside an adjudication order and remit the matter for fresh consideration, subject to appropriate conditions. The bench of Justice C….

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Whether HC Can Remit GST Order After Expiry of S. 107 Appeal Limitation? Madras HC Allows Fresh Adjudication on 50% Pre-Deposit

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