Hariom Industries Vs State of Gujarat
Date: February 11, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, PRANAV TRIVEDI
Subject Matter
Condonation of Delay in Filing GST Appeal Beyond Statutory Period Refused
Summary
The High Court rejected the writ petition challenging an appellate order that dismissed an appeal due to excessive delay. The Court affirmed that High Courts cannot condone delays in statutory appeals beyond the maximum period prescribed by the GST A…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT The note for Speaking to Minutes is filed by the petitioner in view of an inadvertent error in the order dated 22.01.2026. Having regard to the averments made in the application, the order dated 22.01.2026, stands clarified to the extent that instead of the word “ 408 days ” be read as “08 days”. The note for Speaking to Minutes is accordingly…