Extension of limitation for adjudication of show cause notices: petitioner allowed to file statutory GST appeal by specified date without limitation bar

Petitioner received a show cause notice and filed a reply; the impugned adjudication order was passed thereafter. The petitioner is relegated to the statutory appellate remedy and permitted to challenge the order by lodging an appeal under Section 107 of the Central Goods and Services Tax Act by 15 January 2026, which shall not be barred by limitation and must be adjudicated on merits. The State shall provide portal access within one week for downloading necessary documents. The writ petition is disposed of with liberty to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the Show Cause Notice and the adjudication order should be disposed of by permitting the Petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 notwithstanding limitation, and with ancillary directions regarding access to records and time for decision by the Appellate Authority.

Analysis: The Court observed that the constitutional challenge to certain notifications extending limitation is pending before the Supreme Court and other High Courts, and that various categories of matters may require remand or relegation to appellate remedies depending on factual situations. On the facts, the Petitioner had filed a reply to the SCN and the impugned order was passed after considering the reply. In view of the categories identified by the Court and the pendency of higher court proceedings concerning the validity of the impugned notifications, the Court considered it appropriate to permit an appeal to be filed, to ensure adjudication on merits. The Court directed that if the appeal is filed within the stipulated extended period it shall not be treated as barred by limitation, that portal access be provided to download records, that the Appellate Authority decide the appeal within six months, and that the Appellate Authority's decision be subject to the ultimate orders of the Supreme Court in S.L.P. No. 4240/2025 and this Court in W.P.(C) 9214/2024.

Conclusion: The writ petition is disposed of by granting the Petitioner liberty to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 by 15th January, 2026; such appeal, if filed by that date, shall not be barred by limitation and shall be adjudicated on merits. Portal access and a six-month decision timeline for the Appellate Authority were directed; the Appellate Authority's decision is subject to the outcome of the specified higher court proceedings.

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