Makkhan Lal And Sons Vs Union of India
Date: May 7, 2026
Subject Matter
Delay in Filing GST Appeals Condoned by High Court, Appeals to be Decided on Merits
Summary
The High Court has condoned the delay in filing appeals under the RGST Act, 2017/CGST Act, 2017, directing the Appellate Authority to admit and decide them on merits, without considering the issue of limitation. This decision follows precedents set b…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Learned AAG as well as associate of learned Additional Solicitor General fairly state that the issue regarding delay in filing of appeal resulting in the dismissal of the appeal against the appeal filed by the assessee on account of the limitation provided under Section 107 of the RGST Act, 2017/the CGST Act, 2017 , has been examined by th…