Uttam Prakash Vs Union of India
Date: March 23, 2026
Subject Matter
Delay in GST Appeal Condoned Exercising Article 226 Powers Due to Improper Communication
Summary
The High Court condoned the delay in filing a GST appeal by exercising its extraordinary powers under Article 226 of the Constitution. This decision was made despite the Appellate Authority's statutory limitation under Section 107 of the CGST Act, pr…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT The challenge in this writ petition is to the order dated 16.09.2025 passed by the Appellate Authority rejecting the appeal filed by the petitioner on the ground that the appeal was being filed after a delay of beyond the limitation provided under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017 (for short ‘the Act’). 2. Lea…