|
Authority |
One liner |
|
2025(09)LCX0126
Madras High Court
Sharp Tanks & Structurals Pvt. Ltd. |
Portal upload alone didn’t “communicate” the
order; limitation starts only on effective communication, not mere
upload. |
|
2025(09)LCX0005
Punjab & Haryana High Court
Banarasi Dass Ram Avtar |
When the
Tribunal isn’t functional, pre-deposit plus undertaking per CBIC
Circular secures statutory recovery-stay pending future Tribunal appeal. |
|
2025(09)LCX0002
Bombay High Court
Liberty Oil Mills Ltd. |
When
service is doubtful and opportunity to rebut is denied, limitation can’t
defeat the appeal—restore on merits. |
|
2025(08)LCX0164
Delhi High Court
Raghunath Enterprises |
Consolidated SCNs spanning multiple years are valid in fraudulent ITC
matters; remedy lies in statutory appeal, not writ. |
|
2025(08)LCX0068
Madhya Pradesh High Court
Adama India Private Limited |
Alternate remedy doctrine reaffirmed—writ
jurisdiction will not bypass the GST appeal framework or extend
limitation absent exceptional circumstances. |
|
2025(07)LCX0093
Jammu & Kashmir High Court
Dixon Engineering |
Restoration of GST registration permissible on tax compliance, even if
appeal time has lapsed.
|
|
2025(07)LCX0069
Delhi High Court
Bhupender Kumar |
Writ relief was denied as serious
allegations of fraud and factual disputes must be resolved through
statutory appellate remedies.
|
|
2025(07)LCX0046
Madras High Court
Indian Spices |
Writ allowed conditionally to uphold natural
justice despite delay in appeal filing.
|
|
2025(06)LCX0457
Karnataka High Court
Apkon Ventures Private Limited |
Disregard of
court-granted liberty and initiation of parallel proceedings vitiate
both adjudication and appellate orders. |
|
2025(06)LCX0456
Madras High Court
Tvl Altec Fabricators |
Conditional relief
granted despite delay, balancing procedural compliance with substantive
justice |
|
2025(06)LCX0455
Madras High Court
M R Pro Tech Private Limited |
Delayed appeal may be
entertained conditionally to avoid denial of substantial justice,
despite procedural lapse. |
|
2025(06)LCX0443
Madras High Court
Kaajal Agarwal |
Delay in filing appeal due to pending rectification plea is condonable
when justified and accompanied by pre-deposit. |
|
2025(06)LCX0442
Madras High Court
Rohini Hotels (Madras) Private Limited |
Clerical mistakes in summary assessment cannot preclude appellate remedy
when delay is explained and deposit is made. |
|
2025(06)LCX0420
Madras High Court
Patil Construction & Infrastructure Limited |
Appeal allowed beyond limitation to uphold
justice where rectification route was mistakenly pursued. |
|
2025(06)LCX0310
Madras High Court
Lucky Traders |
Delay in appeal filing due to non-service of physical order copy may be
condoned by writ court in interests of justice.
|
|
2025(05)LCX0571
Allahabad High Court
Mayank Mineral |
When SCN flags
discrepancies and seeks documents, a higher final GST demand does not
violate Section 75(7). |
|
2025(05)LCX0566
Delhi High Court
Amit Gupta |
Pre-deposit for GST
appeal cannot be demanded twice for duplicated tax liability. |
|
2025(05)LCX0540
Gauhati High Court
Jenia Namchoom |
GST registration cancellation can be set aside under Article 226 when
revocation is barred solely on limitation. |
|
2025(05)LCX0322
Delhi High Court
Lala Shivnath Rai Sumerchand Confectioner
Private Limited |
Pre-deposit relief granted and matter
relegated to appellate authority due to prima facie duplication in
ITC-related demands.
|
|
2025(05)LCX0145
Delhi High Court
Aushta Enterprises |
Writ petition dismissed as natural justice
was deemed complied; remedy lies in appeal. |
|
2025(05)LCX0124
Delhi High Court
MHJ Metaltechs Private Limited |
Writ not entertained in ITC fraud case;
petitioners directed to appellate remedy. |
|
2025(05)LCX0121
Chattisgarh High Court
Alligare Chem Private Limited |
Writ dismissed for alternate remedy; liberty
granted to raise issues in appeal. |
|
2025(05)LCX0006
Allahabad High Court
Kishan Chand And Co |
Procedural delay in submitting a certified
copy of order or decision u/r 108(3) CGST Rules cannot defeat a timely
e-filed GST appeal. |
|
2025(04)LCX0444
Delhi High Court
Impressive Data Services Private Limited |
Pre-deposit requirements under Section
107(6) CGST Act are mandatory and cannot be waived by courts. |
|
2025(04)LCX0046
Allahabad High Court
Simla Gomti Pan Products Private Limited |
Dismissal of the assessee GST appeals as
time-barred is quashed as the appellate authority improperly failed to
consider the exclusion of time spent pursuing remedies before the HC and
SC under Section 14 of the Limitation Act. |
|
2025(03)LCX0385
Calcutta High Court
Nandadulal Pal |
Noting the assessees compliance with
pre-deposit and the absence of an appellate tribunal, order rejecting
appeal due to delay of 28 days was set aside |
|
2025(02)LCX0425
Andhra Pradesh High Court
Star Enterprises |
Limitation period for filing appeals against
orders passed before 31.03.2023 was extended by G.O.Ms.No.551, dated
16.11.2023 |
|
2025(02)LCX0309
Madras High Court
Tvl Chennais Pet |
Order rejecting of the assessee appeal due
to delay is set aside and remanded for fresh consideration as assessee
was unaware of proceedings |
|
2025(02)LCX0304
Karnataka High Court
S K Takappa |
Appeal filed on 22.03.2024 against the order
which was communicated through e-mail on 22.12.2023 is within 90 days
period u/s 107 of GST Act and is thus directed to be heard for fresh
orders. |
|
2025(02)LCX0009
Delhi High Court
Addichem Speciallity LLP |
Appeals filed beyond the limitation period
specified in Section 107 of the CGST Act cannot be entertained and the
general provisions of the Limitation Act do not apply when the statute
provides a specific timeframe for appeals. |
|
2025(02)LCX0006
Patna High Court
Brand Protection Services Private Limited |
Appeal filed u/s 107 of GST Act within the
condonable one-month period after the initial three-month limitation
cannot be rejected on grounds of delay |
|
2025(01)LCX0494
Madras High Court
Tvl S V Technick |
Appellate authority is directed to
re-examine the assesse appeal timeliness u/s 107 of the GST Actas
limitation should have been reckoned on the basis of 3 months from the
date of receipt of the order and not 90 days + 30 days |
|
2025(01)LCX0479
Calcutta High Court
Eastern Impex Corporation |
As the appellate authority failed to
exercise the jurisdiction to allow appeal within a further period of one
month vested in it, delay in filing appeal was condoned as there was no
lack of bonafide on the part of assessee. |
|
2025(01)LCX0465
Madras High Court
DSM Soft Private Limited |
Crediting of cash ledger to the extent of
10% would result in compliance with the statutory condition of
pre-deposit for Section 107 CGST Act and failure to generate the DRC-03
is only technical violation. |
|
2024(09)LCX0575
Calcutta High Court
Ravi Kumar Sahani |
Marginal delay in GST appeals is condonable
under Limitation Act despite absence of express provision |
|
2024(09)LCX0574
Calcutta High Court
Surekha Shah |
Minor delay in GST appeal filing warrants
condonation, especially in absence of GST Tribunal. |
|
2024(09)LCX0571
Allahabad High Court
Wonder Enterprises |
Passing an appellate order on a date later than the hearing without
statutory backing violates GST procedural fairness. |
|
2024(09)LCX0311
Madras High Court
Tvl Canply |
Order dismissing the late appeal is set aside as assessee had not given
an opportunity to contest the assessment before the order was made. |
|
2024(08)LCX0404
Madhya Pradesh High Court
Richa Constructions |
Court has dismissed a petition challenging
an order demanding Rs. 73,26,509, citing non-compliance with mandatory
7.5% pre-deposit requirement for appeals, and allowed the petitioner to
approach the Appellate Authority under Section 35(F) of the Central
Excise Act, 1944. |
|
2024(06)LCX0038
Madras High Court
Thangadurai Nadar Steels & Hardware and
Paints |
Opportunity will be given to assessee to
submits his contention, if the delay in filing appeal is marginal.
|
|
2024(04)LCX0207
Allahabad High Court
Jai Prakash Shiv Charan Bidi |
Order in Appeal rejected merely on technical
ground of not attaching certified copy of order u/s 74 with appeal is
not allowed to stand. |
|
2024(02)LCX0449
Patna High Court
Nitya Enterprises |
The extraordinary jurisdiction under Article
226 should not be invoked when alternative remedies are available. |
|
2024(01)LCX0450
Calcutta High Court
G L Kundu & Sons Steel Private Limited |
In the event where statutory remedy is not
available, writ petition is maintainable. |
|
2024(01)LCX0340
Calcutta High Court
Arvind Gupta |
Since provisions of Section 5 of the Act of
1963 have not been expressly or impliedly excluded by Section 107 of the
Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of
the Act of 1963 stands attracted wherein appellate authority is left
with discretion to allow an appeal to be presented within a period of
one month after expiry of the period of limitation stipulated from the
date of communication of the order upon sufficient cause being shown. |
|
2024(01)LCX0298
Allahabad High Court
Murli Packers |
Benefit of Section 14 of the Limitation Act
granted to appeal u/s 107 of the GST Act |
|
2024(01)LCX0285
Allahabad High Court
Garg Enterprises |
Section 5 Limitation Act, 1963 does not
apply to Section 107 CGST Act |
|
2023(12)LCX0372
Calcutta High Court
S K Chakraborty & Sons |
By virtue of section 29(2), Section 107 of
the Act of 2017 does not prohibit the applicability of section 5 of the
Limitation Act, 1963. |
|
2021(02)LCX0239
Andhra Pradesh High Court
Ali Cotton Mill |
Appeal u/s 107 can be filed electronically
or manually as per Rule 108 |
|
2022(09)LCX0216
Supreme court of india
BM Construction |
Assessee can file further appeal under Section 107 of GST Act
against the order of assessment. |
|
2020(09)LCX0010
Orissa High Court
Paradeep Phosphates Ltd |
Non-speaking refund rejection under inverted
duty structure remitted; appellate remedy under Section 107 remains
open.
|
|
2020(08)LCX0043
Madhya Pradesh High Court
Jagdish Arora |
Bail granted for offence u/s 132(1)(a) as
petitioner had resigned from directorship of the company. |
|
2020(07)LCX0003
Allhabad High Court
Vrishank Advertising |
Revocation rejection quashed; CGST (Removal
of Difficulties) Order 2020 extends revocation period to 31 Aug 2020.
|
|
2020(02)LCX0144
Orissa High Court
Debabrata Mishra |
Appeal filed beyond condonable limit under
Section 107; writ allowed for liberal reconsideration by department.
|
|
2018(12)LCX0019
Himachal Pradesh High Court
Scott Edil Pharmacia Limited
|
On account of no Appellate Forum been
notified, writ petition disposed of with remedy to file appeal once
Forum is notified |
