Rajasthan HC Condoned Delay U/s. 107 CGST Act & Allowed Fresh Appeal

Ramesh Chand Ramavtar Vs Union of India (Rajasthan High Court)

The Rajasthan High Court considered a writ petition relating to the dismissal of the petitioner’s GST appeal on the ground of limitation under Section 107 of the RGST Act, 2017/CGST Act, 2017. The learned Additional Solicitor General and learned Additional Advocate General submitted that the issue had already been examined by the Court in Jagdamba Motors vs. Union of India & Ors., M/s Komal Marble vs. State Of Rajasthan & Ors., and had subsequently been followed by a Co-ordinate Bench in M/s World Trade Park Ltd. vs. Union of India & Ors. The parties agreed that the present writ petition could be decided in terms of those earlier decisions. The petitioner’s counsel also stated that no other prayer was being pressed.

Accordingly, the High Court disposed of the writ petition and condoned the delay in filing the appeal as allowed by the Supreme Court in M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors. (2021) 12 SCC 477. The Court directed the petitioner to file a fresh appeal within 15 days from the date of the order, and ordered that, if filed within that period, the Appellate Authority shall decide the appeal on merits without examining the issue of limitation. The Court further directed that the petitioner shall be permitted to raise all arguments and that the Appellate Authority shall pass a speaking order. All pending applications were also disposed of.

Cases Discussed

• M/s World Trade Park Ltd. vs. Union of India & Ors. (Rajasthan High Court), D.B. Civil Writ Petition No.2385/2024, dated 01.12.2025
• Jagdamba Motors vs. Union of India & Ors. (Rajasthan High Court), D.B. Civil Writ Petition No.4740/2024 and connected matters; decided on 27.11.2024
• M/s Komal Marble vs. State Of Rajasthan & Ors. (Rajasthan High Court), D.B. Civil Writ Petition No.1113/2024, decided on 15.02.2024
• M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors. (SC), (2021) 12 SCC 477

FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT

1. Learned Additional Solicitor General as well as learned Additional Advocate General fairly state that the issue regarding delay in filing of appeal resulting in the dismissal of the appeal against the appeal filed by the assessee on account of the limitation provided under Section 107 of the RGST Act, 2017/the CGST Act, 2017, has been examined by this Court in the case of “Jagdamba Motors vs. Union of India & Ors.” (D.B. Civil Writ Petition No.4740/2024) and connected matters; decided on 27.11.2024 and again in the case of “M/s Komal Marble vs. State Of Rajasthan & Ors.” (D.B. Civil Writ Petition No.1113/2024), decided on 15.02.2024, which have been followed by a Co-ordinate Bench of this Court in the case of “M/s World Trade Park Ltd. vs. Union of India & Ors.” (D.B. Civil Writ Petition No.2385/2024), dated 01.12.2025, (Annexure-R/2).

2. Learned counsels are ad idem that the case may be decided accordingly.

3. Learned counsel for the petitioner submits that he does not press any other prayer.

4. In view thereto, we dispose of this writ petition at this stage and condone the delay in filing of the appeal as allowed by the Supreme Court in the case of “M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors.” (2021) 12 SCC 477 and direct the petitioner to file an appeal afresh. If such an appeal is filed within a period of 15 days from today, the same shall be taken up on merits by the Appellate Authority without delving on to the issue of limitations.

5. All the arguments which the petitioner wants to take, shall be allowed to be taken up and a speaking order shall be passed.

6. All pending applications also stand disposed of.