Rpc Psipl Jv Vs State of Rajasthan (Rajasthan High Court)
In RPC PSIPL JV vs State of Rajasthan, the Rajasthan High Court addressed a writ petition concerning non-entertainment of a delayed GST appeal under Section 107 of the CGST/RGST Act, 2017. The petitioner chose not to press its challenge to Section 107(4) at this stage. It was brought to the Court’s notice that in an earlier case involving the same petitioner and identical facts for the same assessment year, a coordinate bench had condoned delay and directed the appellate authority to hear the appeal on merits subject to statutory compliance. The Court agreed with this precedent and allowed the present petition on similar grounds. It directed that if the petitioner files an appeal within four weeks from uploading of the order, the appellate authority shall register and decide it on merits. This relief is conditional upon payment of statutory late fees, penalty, and other required deposits. The Court clarified that it has not examined the merits of the case.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. At the outset, counsel for petitioner Shri Kothari stated that for the present, petitioner will not press alternate prayer of challenge to provisions under Section 107 (4) of the CGST/RGST Act, 2017. Counsel states that it may be left open for the moment and petitioner, if deemed fit, may seek same prayer in other proceedings.
