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Mechanical Dismissal of GST Appeal on Limitation Held Unsustainable: Rajasthan HC
Case Law Details
- Case Name
- Akash Construction Vs State of Rajasthan (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Akash Construction Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court examined a writ petition challenging dismissal of a statutory GST appeal on the ground of limitation and the consequential confirmation of a substantial tax demand. The petitioner, a partnership firm engaged in construction and registered under the Rajasthan Goods and Services Tax Act, 2017 (RGST Act), was subjected to adjudication proceedings culminating in an order dated 11.09.2024 raising a demand of ₹65,19,288 for alleged excess utilisation of Input Tax Credit of ₹48,23,718 for the period April 202...
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