Case LawD.B. Civil Writ Petition No. 9882/2024
Pratap Power Spares Vs Union of India
- Court:
- High Court
- Bench:
- Rajasthan
- Date:
- July 27, 2026
- Type:
- Writ Petition
- Members:
- ARUN MONGA, ASHUTOSH KUMAR
Subject
Delay in GST Appeal Beyond Statutory Period Condoned Due to Illness
AppealCondonation of delay in Appeal
Summary
The High Court has condoned a 99-day delay in filing a GST appeal, allowing the petitioner's appeal to be adjudicated on merits despite the statutory limitation period. The decision was rendered on compassionate grounds, recognizing the compelling an…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. The petitioner herein, inter-alia, seeks a direction commanding re-spondents to condone the delay of 99 days in filing the appeal against the Order-in-Original dated 28.08.2023 (Annexure-4), passed by the Assistant Commissioner, State Tax, Ward-II, Circle -A, Jaipur, whereby GST demand of Rs.20,67,203/- for Financial Year 2018-2019, was ra…