Gupthas Constructions Company v. the Joint Commissioner
GST – Revisional authority – Limitation
Case brief
What is this about?
W.P. No. 19273 of 2025, High Court of Andhra Pradesh at Amaravati, decided 06.08.2025 (per R Raghunandan Rao, J.; bench with T.C.D. Sekhar, J.). GST revisional order dated 15.02.2025 of the Joint Commissioner (ST), Nellore Division, confirming OGST and SGST demands of Rs.75,80,786/- each with interest and penalty under Section 74 of the GST Act, 2017, held time-barred under the three-year limit in Section 108(2); the Supreme Court's COVID-period limitation extension (order dated 10.01.2022, excluding 15.03.2020 to 28.02.2022) held available only to litigants approaching judicial and quasi-judicial bodies, not to authorities. Impugned revisional order set aside; writ petition allowed without costs. Followed: Order dated 21.04.2025 in W.P.No.12529 of 2024 (HC AP). Precedents taken into account: S. Kasi (SC), Gobindo Das (Calcutta HC), Vikas WSP Ltd. (Delhi HC). Keywords: GST revision, Section 108(2) limitation, Section 74 demand, COVID limitation extension, writ of mandamus.