#section 107 cgst

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Delay of eight months condoned allowing appeal under Section 107 as bona fide intent to contest on merits was established

Case Title: M/s TKM Global Logistics Limited vs Union of India & OrsCourt: Calcutta High CourtPetition No.: WPA 30059 of 2024Date of Judgment: 10 February 2025Category of Dispute: Appeal delay condonation under Section 107 of the CGST Act, 2017Relevant Sections: Section 107 of the CGST Act (Appeals to Appellate Authority) Facts (para 2–3) M/s TKM Global Logistics Limited filed a writ petition…

Delay of eight months condoned allowing appeal under Section 107 as bona fide intent to contest on merits was established

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Writ dismissed directing petitioner to avail statutory appeal remedy against ex-parte GST assessment order under Section 73

Case Title: R. Kumaresan v. Assistant Commissioner (ST) & OthersCourt: Madurai Bench of Madras High CourtPetition No.: W.P.(MD) No. 3309 of 2025 with W.M.P.(MD) Nos. 2311 and 2312 of 2025Date of Judgment: 05.02.2025Category: Recovery and Appeal – Section 73, CGST Act, 2017Relevant Sections: Sections 73 and 107 of the CGST/TNGST Act, 2017 Facts (Paras 1–4) The petitioner, a sole proprietor of M/s…

Writ dismissed directing petitioner to avail statutory appeal remedy against ex-parte GST assessment order under Section 73

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Delay condoned and GST appeal restored as appellate authority’s mechanical dismissal without considering taxpayer’s lack of knowledge held perverse

Case Summary Case Title: M/s Rashtriya Ispat Nigam Limited v. State of West Bengal & Ors.Court: High Court at Calcutta (Constitutional Writ Jurisdiction, Appellate Side)Petition Number: W.P.A 28840 of 2024Judgment Date: 16.01.2025 (Reserved on 08.01.2025)Category of Dispute: Input Tax Credit / Transitional Credits & Delay Condonation in AppealRelevant Sections: Section 73(9), Section 107(4) of…

Delay condoned and GST appeal restored as appellate authority’s mechanical dismissal without considering taxpayer’s lack of knowledge held perverse

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Condonation of five-day delay in GST appeal allowed as dismissal on limitation ground held to be improper exercise of jurisdiction

Case details Case Title: JP Aviation Services Pvt. Ltd. v. Deputy Commissioner, State Tax & Ors. Court: Calcutta High Court Petition No.: WPA 29727 of 2024 Date of Judgment: 05.02.2025 Category of Dispute: Appeal rejection – condonation of delay (limitation issue) Relevant Sections: Section 73(9), Section 107 of the CGST/ WBGST Act, 2017 Facts (Para 2–6) The petitioner, JP Aviation…

Condonation of five-day delay in GST appeal allowed as dismissal on limitation ground held to be improper exercise of jurisdiction

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Appeal delay condonation allowed as illness of director and closure of business were held sufficient grounds, ensuring justice through remand to appellate authority

Case Details Case Title: Horizon Hi Tech Engicon Limited & Anr. v. State of West Bengal & Ors. Court: Calcutta High Court Petition No.: WPA 3258 of 2025 Date of Judgment: 18 June 2025 Category: Appeal delay condonation under GST – Input Tax Credit & Demand Relevant Sections: Section 73, Section 107 of WBGST/CGST Act, 2017 Facts (Paras 2–4) The petitioners challenged the appellate…

Appeal delay condonation allowed as illness of director and closure of business were held sufficient grounds, ensuring justice through remand to appellate authority

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GST cancellation quashed as Court allows restoration subject to filing of returns and payment of dues

Case details Case Title: Akash Singh v. State of West Bengal & Ors.Court: Calcutta High Court (Circuit Bench at Jalpaiguri, Appellate Side)Petition Number: W.P.A. 67 of 2025Judgment Date: 21 January 2025Category of Dispute: GST Registration Cancellation – Non-filing of ReturnsRelevant Sections: Section 107 of the CGST Act, 2017 / WBGST Act, 2017; procedural compliance under GST Rules Facts (Para…

GST cancellation quashed as Court allows restoration subject to filing of returns and payment of dues

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High Court directs taxpayer to pursue statutory appeal under Section 107 despite limitation as demand order shall not be dismissed on delay if appeal is filed within extended period

Case Summary Case Title: Narender Kumar Singh v. GST Officer and Anr.Court: High Court of Delhi at New DelhiPetition No.: W.P.(C) 10379/2025Date of Judgement: 21 July 2025Category of Dispute: Limitation and appeal remedy under GSTRelevant Section(s): Section 107 of the CGST Act, 2017 (Appeal to Appellate Authority) Facts (Para 3–4) The petitioner challenged an order dated 29 April 2024 passed by…

High Court directs taxpayer to pursue statutory appeal under Section 107 despite limitation as demand order shall not be dismissed on delay if appeal is filed within extended period

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Premature GST recovery held unjustified as officer admitted inadvertent debit and denial of statutory appeal rights

Case Summary Case Title: M/s Bhawya Enterprises v. Assistant Commissioner State Taxes & Excise (GST Allied Taxes) & Anr.Court: Himachal Pradesh High CourtPetition No.: CWP No. 11694 of 2025Date of Judgment: 22.07.2025Relevant Section: Section 74 & Section 107 of CGST Act, 2017Category of Dispute: GST Recovery & Right to Appeal Facts (Para 2–4) The petitioner, M/s Bhawya Enterprises, challenged…

Premature GST recovery held unjustified as officer admitted inadvertent debit and denial of statutory appeal rights