The Rajasthan High Court, in a recent ruling, has granted relief to the taxpayer by condoning the delay in filing the GST appeal and restoring the case for fresh consideration on the merits.
The case is concerned with M/s M R Traders, a proprietorship firm engaged in works contract and trading activities, whose GST registration was cancelled because of not submitting returns for over 6 months. Thereafter, the firm filed an appeal with a delay of nearly 160 days, which the appellate authority denied as time-barred u/s 107 of the CGST Act.
The applicant approached the HC, quoting genuine reasons for the delay, along with reliance on an accountant concerning compliance and personal hardship because of the illness of a family member. The delay was neither intentional nor due to negligence, it claimed.
The High Court noted that although the GST law sets strict timelines for filing appeals, constitutional courts have the authority to provide relief in cases that warrant it. The bench highlighted that procedural delays should not hinder substantive justice, especially when they result in the refusal of the right to conduct business.
The court mentioned that although appellate authorities under GST could not condone delays after the regulatory limit. Under Article 226, High Courts can exercise their writ jurisdiction to avert injustice.
The court, with a balanced view, has set aside the appellate order denying the appeal and condoned the delay. The case was remanded back to the appellate authority for a decision on the merits.
This judgment supports that taxpayers should not be left remediless due to procedural lapses, especially when they show bona fide intent to comply with GST laws.
| Case Title | M/s M R Traders vs The Union Of India |
| Civil Writ Petition No. | 4558/2025 |
| For Petitioner | Mr. Parasmal Chopra, through VC Mr. Aman Rewariya Ms. Prerna Chopra for Mr. PM Chopra Mr. Dinesh Kumar Joshi Ms. Shashi Vaishnav |
| For Respondent | Mr. Lucky Rajpurohit for Mr. Rajat Arora |
| Rajasthan High Court | Read Order |
