Supreme Court's COVID Limitation Exclusion Applies to GST Appeals and Cannot Be Rejected as Time-Barred

Last updated: 08 June 2026

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Quick Summary

The Gujarat High Court has ruled that the Supreme Court's order to exclude the period from March 15, 2020, to February 28, 2022, for limitation purposes, also applies to Goods and Services Tax (GST) appeals. Consequently, an appeal filed within this extended period cannot be rejected simply because it falls outside the standard time limit. The court found that the appellate authority had incorrectly calculated the limitation period, leading to an erroneous rejection of the appellant's case.

Court :
Gujarat High Court

Brief :
The Hon'ble Gujarat High Court in the case of Marvin Enterprise v. State of Gujarat & Ors. [R/Special Civil Application No. 4869 of 2026, order dated April 09, 2026] held that the benefit of limitation exclusion granted by the Supreme Court in Suo Motu Writ Petition (C) No. 3 of 2020 Order dated January 10, 2022 must be applied while computing limitation under Section 107 of the CGST Act, and consequently, an appeal filed within the extended condonable period cannot be rejected as time-barred.

Citation :
R/Special Civil Application No. 4869 of 2026, order dated April 09, 2026

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