HARIOM INDUSTRIES THROUGH PROPRIETOR PALAKBEN DEVENDRAKUMAR PATEL v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
HARIOM INDUSTRIES THROUGH PROPRIETOR PALAKBEN DEVENDRAKUMAR PATEL
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 15039 of 2025 dated 22.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16, 50, 68, 74 & 107
Rule Number : Rule 138 & 142(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Rejection of appeal on grounds of delay – Delay of 408 days – ITC disallowance from non existent suppliers claiming valid documents including tax invoices, payments, e way bills and GSTR 2A entries – Unexplained delay – Relying on Supreme Court precedents limiting condonation to statutory maximum and barring judicial extension via writ jurisdiction, Court refused interference notwithstanding petitioner substantive defences – SCN challenge also rejected as belated and not pursued timely – Held: Writ petition dismissed – Appellate Authority rejection of grossly time barred appeal upheld as High Court cannot override statutory limitation even for arguable merits.
Represented By:
Counsel for the Petitioner: Abhay Y Desai
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