Rajasthan HC Condones Delay as Financial Hardship Prevented Timely GST Appeal

Vishwas Enterprises Vs Commissioner (Appeals) of Central Goods And Service Tax (Rajasthan High Court) The Rajasthan High Court allowed a writ petition challenging the dismissal of an appeal against cancellation of GST registration on the ground of limitation. The petitioner sought condonation of a delay of 720 days in filing an appeal against an Order-in-Original dated 08.07.2022, by which its GST registration had been cancelled. The appeal was filed on 25.10.2024 but was rejected by the Appellate Authority on 15.01.2025 because the authority lacked statutory power to condone such a delay unde...