2026 (5) TMI 786

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....mmanding respondent No.3 to condone the delay of 301 days in filing the appeal against the Order-in-Original dated 31.12.2024 (Annexure-4), passed by the Assistant Commissioner, State Tax, Circle Sanchore, Ward-II, Headquarter Bhinmal, whereby order for cancellation of GST registration issued against the petitioner with retrospective effect from 22.07.2022. The appeal against the said order was filed on 25.02.2026. However, the Appellate Authority vide order dated 27.03.2026 (Annexure-9) 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 circumst....

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.... 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 counsel for the respondents opposes the above submission and contends that the assessment order has rightly been passed, appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST Act, however, considering the reasons owing to which the petitioner could not file its appeal within the stipulated time, being beyond i....

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....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 business continuity. This legislative intent is clearly discernible from the scheme of the Act, particularly the provisions relating to revocation of cancellation of registration under Section 30 and appellate remedies under Section 107.The emphasis of the statute is thus not merely punitive compliance, but regulated facilitation of economic activity. Any interpretation which renders statutory remedies illusory on hyper-technical grounds would defeat the very purpose of t....