Gujrat HC finally takes a view on condonation of delay in GST appeals

 

Under GST law, Section 107 prescribes time period of 3 months for filing first appeals & further condonable period of 1 month upon showing sufficient cause.

Courts on condonation beyond statutory period:
Almost all the HCs have held that appeals filed beyond statutory period (4 months) is not condonable, even where sufficient cause exists. Now the Gujarat HC is also added in this list by taking a similar view against the assessees.

At present, the Calcutta HC remains the only exception, taking a favourable view in the case of S.K. Chakraborty. Unfortunately, such judgement is stayed by the Apex Court.

Only visible solution for such cases:
These adverse rulings have effectively left the assessees remediless. The primary basis for such decisions is the binding judgement of Apex Court in ACCT LTU, Kakinada v. Glaxo – (2020) 19 SCC 681. The only visible solution for such cases is:

–  Government issuing a notification to regularise all such appeals as a one-time measure

The copy of the order is as under:

SCA120472025_GJHC240606402025_3_27112025-2025_GUJHC_69505-DB