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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1116 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1117 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1119 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1128 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1129 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1147 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1148 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 1169 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-

and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/-

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Approved for Reporting Yes No ✔

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KANAN INTERNATIONAL PVT. LTD. & ANR.

Versus UNION OF INDIA & ORS.

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Appearance:

MR UCHIT N SHETH(7336) for the Petitioner(s) No. 1,2 MR DEEPAK N KHANCHANDANI(7781) for the Respondent(s) No. 1 MR PARTH PATEL, AGP for the Respondent(s) No. 2,3,4 MR UTKARSH R SHARMA(6157) for the Respondent(s) No. 3,4 =============================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 13/08/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Since a common issue is involved in the present group of petitions, Special Civil Application No. 1116 of 2025 is taken up as the lead matter, and the present group of petitions is decided by this common judgment and order.

2. Rule. Learned advocates appear and waive service of notice on behalf of the respective respondents.

3. The petitioners have prayed for quashing and setting aside the order dated 31.05.2024 passed by the Appellate Authority, whereby the appeal filed by the petitioners came to be rejected on the ground of limitation.

4. Learned advocate Mr. Uchit N. Sheth, appearing for the petitioners, has submitted that the petitioners has initially filed a refund application, which has been rejected by the Adjudicating Authority on 16.12.2019 in Form GST RFD-06. Against the said order, the petitioners filed an appeal before the Appellate Authority. The appeal was allowed by the Appellate Authority on 08.10.2020, observing that the order rejecting the refund claim had been passed without granting an opportunity of hearing. The matter was accordingly remitted to the Adjudicating Authority for fresh adjudication. It is submitted that pursuant to the remand, the Adjudicating Authority issued a fresh notice on 12.09.2022. The petitioners filed a detailed reply to the said notice. Thereafter, the Adjudicating Authority, by order dated 03.10.2022, rejected the refund claim.

5. It is the case of the petitioners that since the contentions raised by them were not fully considered, they filed a rectification application under Section 161 of the Central / Gujarat Goods and Services Tax Act, 2017 (for short, “the GST Act”) before the Adjudicating Authority on 02.01.2023, which was within the prescribed period of limitation. The Adjudicating Authority rejected the said rectification application on

14.09.2023.

6. The petitioners thereafter filed an appeal before the Appellate Authority on 11.01.2024, challenging both the original order rejecting the refund claim dated 03.10.2022 and the order rejecting the rectification application dated 14.09.2023. The said appeal came to be rejected by the Appellate Authority by the impugned order dated 31.05.2024, solely on the ground of limitation.

7. Learned advocate Mr.Sheth, appearing for the petitioners, while placing reliance upon the judgment dated 29.01.2026 passed in Special Civil Application No.9540 of 2025 on an analogous issue, has submitted that the Appellate Authority erred in rejecting the appeal on the ground of limitation. It is submitted that the period of limitation was required to be computed from the date of the order rejecting the rectification application i.e. 14.09.2023. It is urged that the impugned order passed by the Appellate Author