GST Appeal Delay Condoned Due to Medical Emergency, Court Restores Appeal Rights

Man Singh Tanwar Son of Shri Gordhan Singh Vs Commissioner, Central Goods and Services Tax Department (Rajasthan High Court) In Man Singh Tanwar vs Commissioner, Central Goods and Services Tax Department, the Rajasthan High Court considered a writ petition challenging cancellation of GST registration and the inability to file an appeal within the prescribed limitation period. The petitioner-firm sought quashing of the order dated 14.03.2023 cancelling its GST registration. It had also raised alternative prayers challenging Section 107(4) of the CGST/RGST Act and seeking harmonization of limita...