GST Appeals Must Be Decided on Merits Despite Some Laches or Delay: Rajasthan HC

Shree Shakti Minerals Vs Commissioner (Rajasthan High Court) The Rajasthan High Court, in the case of Shree Shakti Minerals vs. Commissioner, ruled that appeals under the Central Goods and Services Tax (CGST) Act should be decided on their merits, irrespective of delays in filing by the assessee. The court addressed a writ petition challenging an order from the Joint Commissioner of CGST, which had dismissed an appeal as time-barred. The Joint Commissioner relied on Section 107 of the CGST Act and related provisions to conclude that the appeal, filed beyond the permissible extension period, co...