Rajasthan HC Condones GST Appeal Delay Citing Genuine Hardship

Ramdev Builders Vs State of Rajasthan (Rajasthan High Court) The Rajasthan High Court (Jodhpur Bench) has directed the Appellate Authority to entertain a delayed GST appeal on merits, holding that the petitioner demonstrated sufficient cause beyond its control. Key Takeaway: The Court condoned the delay under Section 107 of the CGST Act after noting that “continuous losses within the immediate family” created genuine hardship, making it practically impossible to file within the statutory period. The Court observed that refusing condonation would cause grave injustice by allowin...