Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches

By | August 5, 2026
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Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches

Supreme Court Extends Limitation Period for Filing GST Appeal Involving FASTag Verification Issues Due to Technical Glitches

Issue

Whether the Supreme Court should grant an extension of time to file a statutory appeal under Section 107 against a detention order under Section 129 when the assessee was delayed due to technical glitches while attempting to access and verify FASTag transport data.

Facts

  • The tax authorities detained the assessee’s goods and conveyance in transit under Section 129.

  • The assessee produced available movement documents but was unable to access vehicle transit details recorded on the FASTag Portal.

  • The assessee requested cooperation from the Department to access FASTag records and raised factual grounds regarding supplier cross-examination statements.

  • The High Court refused to entertain the writ petition and directed the assessee to file a statutory appeal under Section 107, observing that the appellate authority could call for records and direct verification of FASTag Portal data.

  • On SLP under Article 136, the Supreme Court affirmed the High Court’s view and directed the assessee to approach the Appellate Authority.

  • The assessee filed an application before the Supreme Court seeking an extension of time to prefer the appeal due to technical glitches encountered during the process.

Decision

  • The Supreme Court entertained the application and granted an extension of time for filing the statutory appeal in light of the technical glitches faced by the assessee.

  • The Supreme Court directed that the appeal already preferred (or to be preferred within the extended window) be heard and decided on its own merits by the Appellate Authority without raising any objections regarding limitation.

  • The application was disposed of in favor of the assessee.

Key Takeaways

  • FASTag Data as Factual Evidence in Transit Disputes: Disputes regarding movement of goods and transit timelines under Section 129 often depend on FASTag portal data, which the Appellate Authority can officially requisition and verify during statutory appeal proceedings.

  • Extension of Limitation for Technical Glitches: Where genuine technical glitches or procedural impediments prevent timely filing following a writ dismissal, the Supreme Court can exercise its extraordinary powers to extend the limitation period.

  • Preference for Statutory Appeal over Writ: Courts consistently relegate factual disputes concerning detention of goods and transit verification to the Section 107 appellate framework rather than deciding them under writ jurisdiction.

SUPREME COURT OF INDIA
Roshan Sharma
v.
Deputy Commissioner of Revenue, State Tax
J.B. PARDIWALA and S.V.N. BHATTI, JJ.
MISCELLANEOUS APPLICATION Diary No. 27038 of 2026†
MAY  29, 2026
Vinay Shraff, Dev Agarwal, Saurav Kumar, Advs. and Ravi Bharuka, AOR for the Petitioner. Ms. Madhumita Bhattacharjee and Keshav Bansal, Advs. for the Respondent.
ORDER
1. Delay condoned.
2. By our order dated 09.03.2026 passed in the main matter i.e. , S.L.P.(C)NO.31296 of 2026, we had directed the petitioner to prefer an appeal within a period of six weeks against the order-in- original, i.e. , the final order of assessment.
3. By this application, it has been brought to our notice that due to some technical glitches, the applicant/petitioner was not able to prefer appeal in time. He wants this Court to extend the time period to enable him to prefer the appeal.
4. Time as prayed for, is granted.
5. We are now informed that the applicant has already preferred the appeal.
6. Let the appeal be heard on its own merits without any objections as regards the time period within which the appeal has been preferred.
7. With the aforesaid, I.A. No. 138472/2026 is allowed and the Miscellaneous Application is disposed of.