Thar Solar Irrigation Vs State of Rajasthan (Rajasthan High Court)
The petitioner sought a direction to condone a delay of 216 days in filing an appeal against an Order-in-Original dated 21 April 2025 cancelling the petitioner’s GST registration. The appeal was filed on 13 March 2026 but was dismissed by the Appellate Authority on 27 March 2026 on the ground that it lacked power to condone the delay beyond the statutory period prescribed under Section 107 of the RGST Act.
The petitioner submitted that the delay occurred due to unavoidable and bona fide circumstances beyond its control, including prolonged illness and acute financial difficulties. According to the petitioner, these circumstances prevented proper management of business affairs and delayed filing of the appeal. It was argued that the delay was neither intentional nor due to negligence.
The petitioner relied on several Division Bench judgments of the Rajasthan High Court, including M/s Molana Construction Company v. Central Goods and Service Tax Department, Man Singh Tanwar v. Commissioner, Central Goods and Services Tax Department, and RPC PSIPL JV v. State of Rajasthan, contending that where sufficient cause is shown, the Court can direct consideration of the appeal on merits after condoning the delay.
