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GST - Highlights / Catch Notes

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HC dismissed the review petition regarding condonation of delay ...


Delay in CGST Appeal Filing Rejected: Procedural Compliance Trumps Technical Objections

June 2, 2025

Case Laws     GST     HC

HC dismissed the review petition regarding condonation of delay in filing an appeal under CGST Act. The court found the impugned order valid, as it was uploaded on the GSTN portal after verification by the State Tax Officer. The petition was deemed unmerited both on procedural grounds and substantive legal merits, with no apparent error in the original order. The court's ruling upheld the administrative process and rejected the appellant's challenge to the order's validity.

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