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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