MEHTAB SINGH S/O SUJAN SINGH v. THE UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
MEHTAB SINGH S/O SUJAN SINGH
v.
THE UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 21148/2025 dated 18.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay – 84-day delay in filing appeal attributed to father serious illness – Appellate Authority dismissed appeal on limitation grounds lacking condonation power u/s 107 CGST Act – Held: Delay condoned – Order set aside – Authority to entertain appeal on merits following coordinate bench precedents – Non-adjudication on merits would cause grave prejudice.
Represented By:
Counsel for the Petitioner: Aman Rewaria (through VC) for Paras Mal Chopra, Shashi Vaishnav
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member