Rajasthan High Court Condones Delay in GST Appeal Under Section 107 of CGST Act, 2017 — Directs Fresh Appeal Within 15 Days

Overview of the Case

In Ramesh Chand Ramavtar Vs Union of India, the Rajasthan High Court adjudicated upon a writ petition arising from the dismissal of a GST appeal on grounds of limitation under Section 107 of the RGST Act, 2017 / CGST Act, 2017. The Court, relying on a well-established line of precedents, condoned the delay and directed the petitioner to file a fresh appeal within a stipulated timeframe.

Background and Context

The petitioner had approached the Rajasthan High Court by way of a writ petition, challenging the rejection of his GST appeal. The appeal had been dismissed by the Appellate Authority solely on the ground that it was filed beyond the limitation period prescribed under Section 107 of the CGST Act, 2017 / RGST Act, 2017 — without any adjudication on the substantive merits of the dispute.

This situation is not uncommon in GST litigation. Several assessees have found themselves in similar circumstances, where procedural limitations have prevented their grievances from being heard on merits. The Rajasthan High Court has progressively developed a consistent judicial position on this issue through a series of coordinated rulings.

Judicial Precedents Relied Upon

Both the learned Additional Solicitor General and the learned Additional Advocate General acknowledged before the Court that the question of delay in filing appeals under Section 107 of the CGST Act, 2017 — leading to outright dismissal on limitation grounds — had already been thoroughly examined by the Rajasthan High Court in multiple prior decisions. The following cases were placed before the Court:

1. Jagdamba Motors vs. Union of India & Ors.

  • Citation: D.B. Civil Writ Petition No. 4740/2024 and connected matters
  • Decided on: 27.11.2024
  • Court: Rajasthan High Court
  • This was among the earliest decisions in which the Rajasthan High Court examined the limitation issue under Section 107 of the RGST Act, 2017 in the context of GST appeals and laid down the principle that delay in such matters could be condoned.

2. M/s Komal Marble vs. State Of Rajasthan & Ors.

  • Citation: D.B. Civil Writ Petition No. 1113/2024
  • Decided on: 15.02.2024
  • Court: Rajasthan High Court
  • This ruling reinforced the position adopted in Jagdamba Motors vs. Union of India & Ors. and further cemented the High Court's approach toward condonation of delay in GST appeals filed beyond the statutory limitation period.