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HIGH COURT OF RAJASTHAN (JAIPUR BENCH)
SANJEEV PRAKASH SHARMA, SHUBHA MEHTA
Uttam Prakash, Through Its Proprietor- Mr. Uttam Prakash – Appellant
Versus
Union Of India, Through Finance Secretary – Respondent
ORDER :
1. The challenge in this writ petition is to the order dated 16.09.2025 passed by the Appellate Authority rejecting the appeal filed by the petitioner on the ground that the appeal was being filed after a delay of beyond the limitation provided under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017 (for short 'the Act').
2. Learned counsel for the petitioner submits that the order dated 30.08.2024 was uploaded on the common portal without it being communicated to the petitioner via E-mail address or through phone number or through the other provisions as provided under Section 169 of the Act.
3. Learned counsel submits that a chance must be given to the petitioner to contest the order passed by the respondent on the day itself on which the petitioner had submitted reply to the show cause notice.
4. Learned counsel for the respondent submits that as the petitioner has been regularly filing its returns it cannot be said that they did not have the knowledge of original order having been passed at least on the common portal.
5. We find that in judgment passed by this Court in the case of Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India &
The court affirmed that while the CGST Act imposes strict limitations on appeals, such limitations do not apply in writ proceedings, allowing for the restoration of the appeal based on merits.
Point of Law : Any appeal which is preferred beyond the period indicated under Sections 107(1) and 107(4) of the KGST Act of 2017, cannot be entertained by the Appellate Authority.
The court may condone delay in appeal proceedings under Section 107 of the Act, if justified.
The application of the Limitation Act, 1963 does not apply to Section 107 of the Central Goods and Services Tax Act, 2017, and there is complete exclusion of Section 5 of the Limitation Act in specia....
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The Central Goods and Services Tax Act, 2017 excludes the application of the Limitation Act, 1963, preventing the condonation of delays beyond the statutory period for filing appeals.
The term 'sufficient cause' under Section 107(4) of the A.P. G.S.T Act, 2017 should be interpreted with a justice-oriented approach, and the right of appeal is a substantive right that cannot be deni....
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