AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED v. DEPUTY COMMISSIONER, CIRCLE-C, JAIPUR-III, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, UNION OF INDIA, STATE OF RAJASTHAN.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Manindra Mohan Shrivastava, Chief Justice & Anand Sharma, Justice

AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED

DEPUTY COMMISSIONER, CIRCLE-C, JAIPUR-III, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, UNION OF INDIA, STATE OF RAJASTHAN.

D. B. CIVIL WRIT PETITION No. 2957/2024 dated 01.04.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 62 & 107

Decision : Dismissed

Condonation of delay in filing appeal – Demand – Interest & penalty – Non-filing of GST returns – Appellate Authority rejected appeal on ground appellate authority had no power to condone delay after expiry of one month beyond prescribed period of limitation – Respondent relied on Assistant Commissioner (CT) LTU, Kakinanda & Ors. Vs. Glaxo Smith Kline Consumer Health Care Limited(2020 Taxo.online 1050) where assessee failed to avail remedy of appeal within limitation High Court cannot entertain writ petition and same deserve to be rejected at threshold – Held: Writ petition dismissed – Court found no illegality or infirmity in impugned orders .

Represented By:

Counsel for the Petitioner: Sweta Soni

AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED v. DEPUTY COMMISSIONER, CIRCLE-C, JAIPUR-III, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, UNION OF INDIA, STATE OF RAJASTHAN.

AKSHANSH CONSULTANCY SERVICES PRIVATE LIMITED v. DEPUTY COMMISSIONER, CIRCLE-C, JAIPUR-III, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, UNION OF INDIA, STATE OF RAJASTHAN.

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