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.
