BharatTaxGST

M/S. Ravi Plumbing And Construction vs. Union Of INDIA

SCA/844/2026HC GujaratGSTCNR GJHC24004218202630 January 2026Bench: HONOURABLE MR. JUSTICE A.S. SUPEHIA,HONOURABLE MR. JUSTICE PRANAV TRIVEDI9 pages
AI SummaryDismissed

Held

The High Court held that it cannot condone the delay in filing an appeal beyond the maximum period prescribed by the statute, even under Article 226 of the Constitution. The Court cannot disregard legislative intent regarding limitation periods.

Facts

The petitioner's GST registration was cancelled for non-filing of returns. The petitioner filed an appeal against the cancellation order after a delay of approximately six months. The Appellate Authority rejected the appeal on the grounds of delay.

Key Issues

Whether the High Court can condone the delay in filing an appeal beyond the statutory period prescribed under the CGST Act, and whether the reasons provided by the petitioner for the delay were sufficient.

Sections Cited

Section 39, Section 29(2)(c), Section 107, Section 5, Section 29(2)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/SCA/844/2026 ORDER DATED: 30/01/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 844 of 2026 ========================================================== M/S. RAVI PLUMBING AND CONSTRUCTION Versus UNION OF INDIA & ORS. ========================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR. ANTRIX KAPADIYA, ASSISTANT GOVERNMENT PLEADER for the Respondent(s) No. 2 MR NEEL P LAKHANI(10679) for the Respondent(s) No. 3 MR PRADIP D BHATE(1523) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 30/01/2026

(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1.

The present petition has been filed assailing the Show- cause Notice as well as order dated 13.02.2025 as well as the impugned order dated 20.11.2025 i.e. the Appellate Order.

2.

Since the petitioner did not file return of income under Section 39 of the Central Goods and Service Tax Act (for short “the CGST Act”), 2017, subsequ

The judgment continues below.

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Reproduced from the public record of the Gujarat High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.