Manjulaben Vinod Patel Vs Deputy Commissioner of State Tax & Anr. (Gujarat High Court)
Date: April 16, 2026
Subject Matter
GST Appeal Delay Due to Statutory Changes Deemed Sufficient Cause for Condonation
Summary
The High Court has allowed the petition, setting aside the Appellate Authority's order which rejected a statutory appeal as time-barred. The Court held that the delay was sufficiently explained due to statutory changes and portal non-operability, fal…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr.Darshan Gandhi appearing for the petitioner and learned Assistant Government Pleader Ms.Pooja Ashar for the respondents. 2. Since short issue is involved, with consent of learned advocates for the respective parties, the matter is taken upfor final hearing and final disposal today. 3. Rule returnable forthwith. Ms.P…