Gujarat High Court Refuses to Condone Delay Beyond Statutory Limit in GST Appeal

Judgement

HC quashed GST orders against the petitioner after accepting that the director’s serious illness prevented response to notices and remanded the case for a fresh hearing.

High Court Quashes GST Orders Considering Director’s Serious Illness; Case Remanded for Fresh Review

Product held to fall under Entry 226 of Schedule II GVAT Act; Revenue appeal dismissed

Mint Orange 2022 Classified as Industrial Input; Gujarat HC Rejects Residuary Tax Entry

Revenue cannot revive bogus purchase additions under Income-tax Act when identical allegations have already failed before CESTAT

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

High Court reiterates that statutory timelines under CGST Act are mandatory and cannot be diluted through writ jurisdiction

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

The Court observed that Section 16(4) starts with the words "Notwithstanding anything contained in sub-section (4)", which means that Section 16(5) overrides Section 16(4).

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Gujarat High Court Refuses to Condone Delay Beyond Statutory Limit in GST Appeal

High Court Quashes GST Orders Considering Director’s Serious Illness; Case Remanded for Fresh Review

Mint Orange 2022 Classified as Industrial Input; Gujarat HC Rejects Residuary Tax Entry

High Court: Bogus Purchase Additions Unsustainable Once Supplier Exonerated in Excise Proceedings

GST Registration Cancellation Upheld Due to Time-Barred Appeal; High Court Declines to Condone Delay

ITC Cannot Be Denied if Return Filed Within Section 16(5) Time Limit: Kerala HC