M/s AGRAWAL ENTERPRISES v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s AGRAWAL ENTERPRISES
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 386 of 2026 dated 16.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of revenue
Condonation of delay – Delay of 284 days – Petitioner claimed ignorance due to part-time accountant computer illiteracy, unaware of portal notices for hearings – Appellate authority rejected appeal beyond 120-day limit u/s 107(4) – As decided in Glaxo Smith Kline and Singh Enterprises (batuk.online) courts cannot condone delay beyond statutory maximum even under Article 226 and Section 5 Limitation Act inapplicable – Held: Writ petition dismissed – Court cannot condone delay.
Represented By:
Counsel for the Petitioner: AS Asthavadi
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