Ramesh Chand Ramavtar Vs Union of India
Date: March 22, 2026
Subject Matter
Delay in Filing Appeal Under Section 107 Condoned; Authority to Decide on Merits
Summary
The High Court condoned the delay in filing an appeal under Section 107 of the RGST Act, 2017 / CGST Act, 2017, following precedents set by the Supreme Court and this Court. The petitioner is directed to file a fresh appeal within 15 days, which the…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. Learned Additional Solicitor General as well as learned Additional Advocate 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 exa…