Rameshwari Narpatram Bishnoi Vs Union of India (Rajasthan High Court)
Rajasthan High Court Condoned 301-Day Delay Because GST Cancellation Affected Livelihood; Rajasthan High Court Restores GST Appeal Because Constitutional Courts Can Override Limitation Hardship; GST Registration Cancellation Challenge Revived Because Delay Was Beyond Petitioner’s Control; Delay in Filing GST Appeal Conditionally Excused Due to Business and Livelihood Impact; Rajasthan High Court Sets Aside Time-Bar Rejection Because Merits of GST Appeal Were Never Examined.
In Rameshwari Narpatram Bishnoi Vs Union of India, the Rajasthan High Court considered a writ petition seeking condonation of delay of 301 days in filing an appeal against an Order-in-Original dated 31 December 2024 cancelling the petitioner’s GST registration retrospectively from 22 July 2022. The appeal filed on 25 February 2026 had been dismissed by the Appellate Authority on limitation grounds, holding that it lacked power to condone the delay beyond the statutory period under Section 107 of the RGST Act.
The petitioner contended that the delay occurred due to reliance on a tax consultant handling GST compliances and lack of proper communication regarding cancellation proceedings, because of which the petitioner remained unaware of the cancellation. It was submitted that immediate steps were taken after gaining knowledge of the order and that the delay was neither wilful nor intentional.
