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 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.

2. It is also brought to our notice that for the same petitioner, on identical grounds for Assessment Year 2018-19, a Co-ordinate Bench of this Court in RPC PSIPL JV v. State of Rajasthan and Others D.B. Civil Writ Petition No.7260/2025 dated 02.07.2025 (unreported) was pleased to entertain petition and direct the appellate authority i.e. Joint Commissioner, Bikaner (State Tax) to register and decide appeal of petitioner on merits. Petitioner was given one month time to file appeal as also deposit late fees, penalty and other statutory deposits for entertaining appeal.

3. Shri Bishnoi agreed with Shri Kothari.

4. Therefore, since a Co-ordinate Bench of this Court in RPC PSIPL JV (supra), for same reasons, has condoned delay and passed directions, with which we respectfully agree, this petition is allowed. If petitioner files an appeal within four weeks of this order being uploaded, the appellate authority shall register and decide the same on merits. This is also subject to petitioner depositing the statutory late fees, penalty etc. for entertaining appeal.

5. Petition allowed.

6. Consequently, all pending applications, if any, also stand disposed.

7. We clarify that we have not expressed any opinion on merits of the case.