Mechanical Dismissal of GST Appeal on Limitation Held Unsustainable: Rajasthan HC

Akash Construction Vs State of Rajasthan (Rajasthan High Court) The Rajasthan High Court examined a writ petition challenging dismissal of a statutory GST appeal on the ground of limitation and the consequential confirmation of a substantial tax demand. The petitioner, a partnership firm engaged in construction and registered under the Rajasthan Goods and Services Tax Act, 2017 (RGST Act), was subjected to adjudication proceedings culminating in an order dated 11.09.2024 raising a demand of ₹65,19,288 for alleged excess utilisation of Input Tax Credit of ₹48,23,718 for the period April 202...