The Gujarat High Court ruled that delays in filing GST appeals cannot be condoned beyond the statutory time limit, even under Article 226 writ jurisdiction. Justices A.S. Supehia and Pranav Trivedi dismissed the petition, citing excessive and impermissible delay.
The Supreme Court ruled that summons under Section 70 of the CGST Act do not amount to initiation of proceedings under Section 6(2)(b), allowing parallel investigations by Central and State GST authorities. It also issued a detailed nine-point framework to prevent duplication and ensure smooth enforcement.
