HARSH DEEPAK SHAH v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
HARSH DEEPAK SHAH
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 17382 of 2025 dated 24.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
Appeal filed after 120 days limitation – Order-in-Original challenged on merits after pre-depositing substantial GST liability – Second appeal against order rejected as time-barred – Delay of six days beyond maximum condonable period of one month under section 107(4) – Appellate Authority lacks power to condone delay beyond 120 days total period – High Court jurisdiction u/A 226 cannot override statutory limitation extinguishing appeal remedy – Condoning delay would render legislative scheme otiose – Held: Writ petition dismissed – Weak excuses like accountant’s illness and business closure rejected following Glaxo SmithKline and Singh Enterprises(batuk.online) precedents.
Represented By:
Counsel for the Petitioner: Abhishek M Mehta
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