Case Title: Star Enterprises v. Additional Commissioner, State Tax and Appellate Authority & Others
Court: High Court of Andhra Pradesh, Amaravati
Petition No.: Writ Petition No. 2447 of 2025
Judgment Date: 05 February 2025
Category of Dispute: Limitation for Appeal Filing / Appellate Proceedings under GST
Relevant Section: Section 107 of the CGST Act, 2017
Related Government Order: G.O.Ms.No. 551 dated 16 November 2023
Applicable Provision: Sections 73 & 74 of the CGST Act, 2017
Facts (Paras 1–2)
Star Enterprises challenged the rejection of its appeal by the Appellate Authority under the GST Act. The original assessment order dated 10.02.2023 was appealed on 06.07.2023. The appeal was dismissed as time-barred, citing Section 107 of the CGST Act, since it exceeded the 90-day limitation period by 26 days and the authority lacked power to condone further delay.
Questions before the Court (Para 3)
Whether the petitioner’s appeal, though filed beyond the statutory limitation under Section 107, could still be treated as within time in view of the State Government’s G.O.Ms.No. 551 dated 16.11.2023, which extended the appeal-filing period till 31 January 2024 for orders passed before 31 March 2023 under Sections 73 or 74 of the GST Act.
Observations (Paras 3–5)
The Bench observed that G.O.Ms.No. 551 clearly extended the limitation period for appeals arising from adjudication orders under Sections 73 and 74 of the CGST Act. The appellate authority, however, ignored this valid executive extension and applied only Section 107 mechanically. The Court held that the G.O. was binding and its benefit must be extended to the petitioner. Consequently, the order rejecting the appeal solely on limitation grounds could not stand.
Judgment (Para 5)
The High Court allowed the writ petition, set aside the appellate order dated 24.08.2023, and remanded the matter to the Appellate Authority for reconsideration in light of G.O.Ms.No. 551 (16.11.2023). It directed that the appeal be evaluated afresh within the extended limitation. No costs were imposed.
Summary of Referred Case / Instrument
| Reference | Context | Verdict / Principle |
|---|---|---|
| G.O.Ms.No. 551 (16.11.2023) | Government of Andhra Pradesh extended limitation for filing GST appeals up to 31 Jan 2024 for orders before 31 Mar 2023 under Ss. 73/74 of CGST Act | Extension applies notwithstanding the statutory 90 + 30 days limit under S. 107; appellate authorities must apply it while considering condonation |
Between Fine Lines (Practical Takeaway)
This ruling reinforces that executive extensions of limitation through government orders are binding on GST appellate authorities. Businesses whose appeals were rejected solely due to delay during the specified period can seek restoration if their cases fall under G.O.Ms.No. 551. It underscores the necessity for authorities to align procedural actions with valid notifications rather than adhering rigidly to Section 107’s default limitation.
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