2026 (4) TMI 1498

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....t the Order-in-Original dated 08.07.2022, passed by the Superintendent, Udaipur, whereby order for cancellation of GST registration was issued against the petitioner. The appeal against the said order was filed on 25.10.2024. However, the Appellate Authority vide order dated 15.01.2025 dismissed the appeal on the ground of limitation as it does not have the power to condone the delay in filing the appeal. 2. Learned counsel for the petitioner submits that the delay in filing the appeal occurred due to unavoidable and bona fide circumstances beyond the control of the petitioner. During the relevant period, the petitioner was facing acute financial hardship and severe paucity of funds, which substantially impaired their ability to effectiv....

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....e heard the learned counsels for the parties and perused the record. 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors [2024 SCC OnLine Raj 3938], Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors. [D.B. CWP 14658/2024] RPC PSIPL JV Vs. State of Rajasthan & Ors [D.B. CWP 7260/2025] and RPC PSIPL JV Vs. State of Rajasthan & Ors [D.B. CWP 11794/2025] argues that sufficient cause of delay in filing the appeal due to circumstances beyond control has been shown and thus appeal be directed to be considered on merits after condoning the delay by this Court. 5. Learned cou....

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....1.6. Thus, we are of the opinion that the statutory scheme under Section 107 admits of no discretion with the appellate authority to grant extension beyond the expressly prescribed period. The application of the Limitation Act stands unequivocally excluded by necessary implication. Accordingly, we hold that the Appellate Authority does not possesses the unrestricted discretion under Section 5 of the Limitation Act to condone delay beyond the ceiling prescribed in Section 107(4). 12. It is also pertinent to note that the CGST Act is not a statute enacted solely for revenue collection. It represents a comprehensive fiscal reform intended to consolidate multiple indirect taxes and, at the same time, to facilitate trade, commerce, and ....