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Home » Laws » GST Case Laws » M/s KEVA FRAGRANCES PVT. LTD. & ANR. v. STATE OF GUJARAT & ORS. – Gujarat High Court

M/s KEVA FRAGRANCES PVT. LTD. & ANR. v. STATE OF GUJARAT & ORS. – Gujarat High Court

High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice

M/s KEVA FRAGRANCES PVT. LTD. & ANR.
v.
STATE OF GUJARAT & ORS.

R/SPECIAL CIVIL APPLICATION No. 11799 of 2025 dated 03.10.2025

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107 & 161
Decision : Matter remanded back

Limitation for GST appeal – Appeal rejected as time barred – Petitioner received order on portal late due to technical glitch – Appeal filed after communication of order – Appeal filed within prescribed limitation under Section 107(4) of GST Act counting from date of communication not date of order – Held: Petition disposed – Order quashed and set aside – Matter remanded for hearing with opportunity to petitioners.

Represented By:

Counsel for the Petitioner: Yogesh Patki with Shivam Pandey for Chetan K Pandya

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