Father’s Serious Illness Justifies Condonation of GST Appeal Delay: Rajasthan HC

Mehtab Singh S/o Sujan Singh Vs Union of India (Rajasthan High Court)

Summary: Rajasthan High Court condoned a delay of 84 days in filing an appeal against the order dated 26.06.2024 cancelling the petitioner’s GST registration and directed the Appellate Authority to adjudicate the appeal on merits. The petitioner had filed the appeal on 19.12.2024, but the Appellate Authority dismissed it on 04.09.2025 on limitation, holding that it had no power to condone the delay of 84 days. The petitioner explained that around the time the cancellation order was passed, he was preoccupied with the serious illness of his father and consequently could not take timely steps for filing the revocation application/appeal. It was submitted that the delay was bona fide, unavoidable, neither intentional nor mala fide, and that no prejudice would be caused to the Revenue by condonation.

The High Court acknowledged that the Appellate Authority is bound by the statutory limitation prescribed under Section 107 of the RGST Act. However, considering that the circumstances preventing timely filing were beyond the petitioner’s control, the Court held that non-adjudication of the appeal on merits would cause grave injury and prejudice. The petitioner relied upon the Rajasthan High Court’s Division Bench decisions in M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors., Man Singh Tanwar v. Commissioner, Central Goods and Services Tax Department & Ors. and two decisions in RPC PSIPL JV Vs. State of Rajasthan & Ors., where delayed GST appeals had been directed to be entertained on merits. Following the same view, the High Court allowed the writ petition to the extent of condoning the 84-day delay. The appellate order dated 04.09.2025 was set aside and the Appellate Authority was directed to entertain and adjudicate the petitioner’s appeal on merits. The Court did not itself adjudicate the validity of the GST registration cancellation.