Rajasthan HC Condones Delay Due to Accountant’s Lapse in GST Appeal Filing

By CA Sandeep Kanoi Goods and Services Tax Judiciary March 31, 2026

Case Name: M R Traders Vs Union of India (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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Advertisement M R Traders Vs Union of India (Rajasthan High Court) The petitioner, a registered firm under the CGST Act, 2017 and RGST Act, 2017, challenged the cancellation of its GST registration and the subsequent dismissal of its appeal as time-barred. The registration was cancelled by an Order-in-Original dated 09.03.2023 on the ground of non-filing of GST returns for six months, with retrospective effect from 01.04.2022. The petitioner filed an appeal under Section 107 of the CGST Act on 18.12.2023, which was delayed by approximately 160 days beyond the prescribed limitation period. ...

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