New Godara Trading Co. Vs State of Rajasthan (Rajasthan High Court)
Summary: The Rajasthan High Court, Jodhpur Bench, has held that although the Appellate Authority is bound by the limitation prescribed under Section 107 of the RGST/CGST Act, 2017, exceptional circumstances beyond the taxpayer’s control can justify intervention under Article 226 of the Constitution.
In the present case, M/s New Godara Trading Co. challenged the order dated 09.12.2025 passed by the Appellate Authority for FY 2021-22. The petitioner explained that the appeal could not be filed within the prescribed period because of lack of timely communication from its Chartered Accountant. The petitioner relied upon the Rajasthan High Court’s earlier decisions concerning delayed GST appeals, including M/s M R Traders v. UOI, M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors., Man Singh Tanwar v. Commissioner, Central Goods and Services Tax Department & Ors., the two decisions in RPC PSIPL JV Vs. State of Rajasthan & Ors., and M/s Pratap Power Spares Vs. Union of India & Ors.
The respondents relied upon Sharwan Singh Devda Vs. The Union of India & Ors. to contend that the statutory limitation cannot ordinarily be circumvented through writ jurisdiction. The High Court, however, found that the present case involved circumstances beyond the petitioner’s control and that denial of adjudication on merits would cause grave injury and prejudice.
