Rajasthan HC Orders Fresh Hearing of GST Appeals on Merits Without Examining Limitation

Makkhan Lal And Sons Vs Union of India (Rajasthan High Court)

The Rajasthan High Court considered writ petitions arising from the dismissal of the petitioners’ GST appeals on the ground of limitation under Section 107 of the RGST Act, 2017/CGST Act, 2017. The learned Additional Advocate General and the associate of the learned Additional Solicitor General submitted that the issue had already been examined by the Court in Jagdamba Motors vs. Union of India & Ors. and M/s Komal Marble vs. State Of Rajasthan & Ors., and that those decisions 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 matters could be decided accordingly, and the petitioners stated that no other prayer was being pressed.

The High Court disposed of the writ petitions by condoning the delay in filing the appeals, 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 petitioners to file fresh appeals within 15 days, and ordered that, if filed within that period, the Appellate Authority shall decide the appeals on merits without examining the issue of limitation. The Court further directed that all arguments sought to be raised by the petitioners shall be considered and that a speaking order shall be passed. All pending applications were also disposed of, and a copy of the order was directed to be placed in each connected file.

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), 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 AAG as well as associate of learned Additional Solicitor 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.” (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 present matters may be decided accordingly.

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

4. In view thereto, we dispose of these writ petitions 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 petitioners 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 petitioners want to take, shall be allowed to be taken up and a speaking order shall be passed.

6. All pending applications also stand disposed of.

7. A copy of this order be placed in each connected file.