GST Appeal Delay Excused Due to Partner’s Death, Court Orders Fresh Hearing

RPC PSIPL JV Vs State of Rajasthan (Rajasthan High Court) In RPC PSIPL JV vs State of Rajasthan, the Rajasthan High Court examined a writ petition challenging an order dated 03.05.2025 passed under Sections 74 and 50 of the RGST Act, 2017 for the financial year 2018–19. By this order, a demand of ₹16,63,946 (CGST ₹8,31,973 and SGST ₹8,31,973) along with interest and penalty was raised against the petitioner. The petitioner approached the Court on the ground that its statutory appeal could not be entertained due to expiry of the limitation period prescribed under Section 107(1) of the A...