Makkhan Lal And Sons Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered writ petitions arising from the dismissal of the petitioners’ GST appeals on the ground of limitation under Section 107 of the RGST Act, 2017/CGST Act, 2017. The learned Additional Advocate General and the associate of the learned Additional Solicitor General submitted that the issue had already been examined by the Court in Jagdamba Motors vs. Union of India & Ors. and M/s Komal Marble vs. State Of Rajasthan & Ors., and that those decisions had subsequently been followed by a Co-ordinate Bench in M/s World Trade Park Ltd. vs. Union of India & Ors. The parties agreed that the present matters could be decided accordingly, and the petitioners stated that no other prayer was being pressed.
The High Court disposed of the writ petitions by condoning the delay in filing the appeals, as allowed by the Supreme Court in M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors. (2021) 12 SCC 477. The Court directed the petitioners to file fresh appeals within 15 days, and ordered that, if filed within that period, the Appellate Authority shall decide the appeals on merits without examining the issue of limitation. The Court further directed that all arguments sought to be raised by the petitioners shall be considered and that a speaking order shall be passed. All pending applications were also disposed of, and a copy of the order was directed to be placed in each connected file.
