GST Appeal Delay Condoned Based on Precedent, Court Orders Fresh Hearing

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 comp...