Akshansh Consultancy Services Private Limited Vs Deputy Commissioner (Rajasthan High Court)
The Hon’ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner [D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders which were admittedly beyond period of limitation prescribed under the Central Goods and Service Tax Act, 2017 (“the CGST Act”). Nowhere, it had been stated in memo of petition by Assessee that at any point of time, that the request was made by Assessee for condoning delay. Even otherwise, the Appellate Authority had no power to condone delay, after expiry of one month beyond prescribed period of limitation. Hence, the Appellate Authority had rejected the appeal filed by Assessee after expiry of limitation period prescribed under GST Act.
that when a statutory appeal is filed beyond the maximum limitation period under Section 107 of the Central Goods & Services Tax Act, 2017 (“the CGST Act”), such delay cannot be condoned.
Facts:
Akshansh Consultancy Services (P.) Ltd. (“the Petitioner”) were served a notice by the assessing authority. The Petitioner claimed that the assessing authority had wrongly assessed the tax and imposed interest and penalty in an arbitrary manner. The Petitioner stated that due to medical reasons, Form GSTR-1 and Form GSTR-3B for March and April 2023 could not be filed on time.
