Neither GST Appellate Authority Nor HC Can Condone Delays Beyond Maximum Period Expressly Permitted Under GST Act: Gujarat HC

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Neither GST Appellate Authority Nor HC Can Condone Delays Beyond Maximum Period Expressly Permitted Under GST Act: Gujarat HC

GST

Published on

29/12/2025

By Mariya Paliwala

Neither GST Appellate Authority Nor HC Can Condone Delays Beyond Maximum Period Expressly Permitted Under GST Act: Gujarat HC

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The Gujarat High Court has held that neither the GST Appellate Authority nor the High Court itself can condone delays beyond the maximum period expressly permitted under the GST statute, even while exercising writ jurisdiction. The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that Section 107 of the GST Act allows…

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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.

Neither GST Appellate Authority Nor HC Can Condone Delays Beyond Maximum Period Expressly Permitted Under GST Act: Gujarat HC

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