High Court of Gujarat3 August 2026

Adinath Rice Mill v. Union of India

For assesseeRemanded

R/SPECIAL CIVIL APPLICATION NO. 14806 OF 2024

The ruling in brief

Where petitioner’s appeal against order under section 74 was filed after limitation but within cutoff prescribed by Notification No. 53/2023 and payment condition was satisfied, notification applied to appeals pending or rejected for delay, so appellate authority erred in declining to entertain appeal, and rejection order was quashed with remand for decision on merits

Provisions considered

Section 107, read with section 74, of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - Rule 108 of Central Goods and Services Tax Rules, 2017/Gujarat Goods and Services Tax Rules, 2017

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Adinath Rice Mill v. Union of India

The ruling in brief

Provisions considered

Adinath Rice Mill v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST