Pokran Co-Operative Marketing Society Ltd Vs State of Rajasthan (Rajasthan High Court)
Summary: The Rajasthan High Court allowed the writ petition filed by Pokran Co-Operative Marketing Society Ltd and set aside the appellate order dated 27.02.2026, which had rejected the petitioner’s GST appeal on limitation. The Court directed the Appellate Authority to consider and decide the appeal on its own merits, subject to the petitioner firm depositing late fees, penalty and other statutory deposits as admissible.
The petitioner had sought quashing of the order dated 07.02.2024 and restoration of its GST registration, besides setting aside the appellate order dated 27.02.2026 and a direction for adjudication of the appeal on merits.
The petitioner relied principally on the Rajasthan High Court’s Division Bench judgment in M/s. Pratap Power Spares Vs. Union of India & Ors., D.B. Civil Writ Petition No. 9882/2024, decided on 28.07.2026. In that case, the Court had condoned a 99-day delay after granting relaxation of 120 days under Section 107 of the CGST Act and directed the Appellate Authority to entertain the appeal and adjudicate it on merits if filed within 30 days.
The petitioner also relied upon M/s. Molana Construction Company Vs. Central Goods and Service Tax Department & Ors., Man Singh Tanwar v. Commissioner, Central Goods and Services Tax Department & Ors., and the two decisions in RPC PSIPL JV Vs. State of Rajasthan & Ors. The petitioner additionally referred to M/s. Kakar Automobiles Vs. Union of India & Ors.
