GST Appeal Limitation Starts From Email, Not Failed Portal Upload: Gujarat HC
The Gujarat High Court heard a petition filed under Article 226 of the Constitution challenging the order dated 12.06.2025 passed by the Deputy Commissioner of State Tax Appeal-8, Surat, which had rejected the petitioners’ appeal under Section 107 of the Goods and Services Tax Act, 2017 (GST Act) on the ground of limitation.