Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief

By | September 12, 2026
0 Comment

Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief

Supreme Court Dismisses SLP, Permitting Assessee to File Statutory Appeal Before GSTAT with Limitation Relief
Issue
Whether an assessee who withdraws a writ petition from the High Court can be granted liberty to file a statutory appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) along with seeking condonation of delay under Section 5 read with Section 14 of the Limitation Act, 1963.
Facts
  • Writ Petition Filed: The assessee filed a writ petition before the High Court challenging an administrative/tax order.
  • Withdrawal Sought: During the High Court hearing, the advocate for the assessee requested permission to withdraw the writ petition to pursue the statutory appellate remedy instead.
  • High Court Order: The High Court granted permission to withdraw the writ petition with liberty to file a statutory appeal before the appropriate forum.
  • SLP Filed: The assessee filed a Special Leave Petition (SLP) before the Supreme Court against the High Court’s order.
  • Limitation Issue: The assessee required liberty to seek condonation of delay for the time spent in writ proceedings under Sections 5 and 14 of the Limitation Act, 1963 when approaching the Appellate Tribunal.
Decision
  • SLP Dismissed: The Supreme Court found no ground to entertain the Special Leave Petition and accordingly dismissed it.
  • Liberty to Raise All Grounds Reiterated: The Supreme Court reaffirmed the High Court’s direction, allowing the assessee to raise all grounds before the GSTAT, including those urged in the SLP.
  • Sympathetic Consideration for Limitation Relief: The Apex Court granted liberty to the assessee to file an application under Section 5 read with Section 14 of the Limitation Act, 1963 before the GSTAT, directing the Tribunal to consider it sympathetically.
Key Takeaways
  • Exhaustion of Statutory Remedies: Courts encourage assessees to avail statutory alternative remedies (such as GSTAT under Section 107 of the CGST/GGST Act) rather than bypassing them via writ jurisdiction.
  • Protection Under Limitation Act: Time spent bona fide in pursuing a writ petition before a High Court can be excluded/condoned under Section 14 read with Section 5 of the Limitation Act when relegated to a statutory forum.
  • Preservation of Grounds: Withdrawal of a writ petition to file a statutory appeal does not forfeit the assessee’s right to re-agitate substantive grounds before the appellate authority.
SUPREME COURT OF INDIA
Ajaybhai Natwarbhai ODD
v.
Additional Commissioner (Anti-Evasion)*
Aravind Kumar and Vipul M. Pancholi, JJ.
SLP (CIVIL) Diary No(s). 47274 of 2026†
SEPTEMBER  1, 2026
Nachiketa Joshi, Sr. Adv., Rahul Gajera, Ms. Sucheta Joshi, Ms. Sagrika Arya, Ms. Ruchil Raj, Advs. and Sandeep Singh, AOR for the Petitioner.
ORDER
1. Delay condoned.
2. We have heard the learned senior counsel appearing for the petitioner(s). We find no ground to entertain the Special Leave Petitions. Hence, Special Leave Petitions are, hereby, dismissed.
3. However, we reiterate that liberty granted by the High Court to raise all grounds before the Goods and Services Tax Appellate Tribunal (GSTAT), including the ones urged in the present Special Leave Petitions. The petitioner(s) shall also be at liberty to file application under Section 5 read with Section 14 of the Limitation Act, 1963. In the event of such an application being filed, the GSTAT shall consider it sympathetically, having regard to the fact that petitioner(s) were prosecuting their rightful cause before a wrong forum.
4. Pending application(s), if any, shall stand disposed of.