GST Appeal Limitation Period Begins on Order Communication: Rajasthan HC

Sainik Mining Vs Union of India (Rajasthan High Court)

The Rajasthan High Court, in the case of Sainik Mining Vs Union of India, has set aside an order dismissing a Goods and Service Tax (GST) appeal on the grounds of limitation. The petitioner, a registered GST dealer, had their registration canceled on July 3, 2024, but claimed knowledge of the order only in November 2024. An appeal was subsequently filed on December 5, 2024.

The core of the dispute revolved around the commencement of the limitation period for filing an appeal. The petitioner conten

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