GST Appellate Authority Lacks Power to Condon Delay after expiry of one month beyond prescribed limitation period

Akshansh Consultancy Services Private Limited Vs Deputy Commissioner (Rajasthan High Court) The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner [D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders which were admittedly beyond period of limitation prescribed under the Central Goods and Service Tax Act, 2017 (“the CGST Act”). Nowhere, it had been stated in memo of petition by Assessee that at any point of time, that the request was made by Assessee f...