Rajasthan HC Condones 216-Day GST Appeal Delay Due to Illness & Financial Hardship

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, inclu...