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Home » Laws » GST Case Laws » M/s MAKKHAN LAL AND SONS & ORS. v. UNION OF INDIA & ORS. – Rajasthan High Court

M/s MAKKHAN LAL AND SONS & ORS. v. UNION OF INDIA & ORS. – Rajasthan High Court

High Court, Rajasthan
Sanjeev Prakash Sharma, Acting Chief Justice & Bipin Gupta Justice

M/s MAKKHAN LAL AND SONS & ORS.
v.
UNION OF INDIA & ORS.

D.B. CIVIL WRIT PETITION No. 19684/2024 WITH D. B. CIVIL WRIT PETITION No. 1493/2024 And D. B. CIVIL WRIT PETITION No. 1814/2024, D. B. CIVIL WRIT PETITION No. 2039/2024, D. B. CIVIL WRIT PETITION No. 2666/2024, D. B. CIVIL WRIT PETITION No. 2872/2024, D. B. CIVIL WRIT PETITION No. 4894/2024, D. B. CIVIL WRIT PETITION No. 5607/2024, D. B. CIVIL WRIT PETITION No. 13290/2024, D. B. CIVIL WRIT PETITION No. 14995/2024, D. B. CIVIL WRIT PETITION No. 19707/2024, D. B. CIVIL WRIT PETITION No. 19710/2024dated 08.05.2026

Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee

Dismissal of appeal on limitation – Parties fairly submitted that issue stands covered by earlier decisions in Jagdamba Motors, M/s Komal Marble, and M/s World Trade Park Ltd. – Petitioners did not press any other relief – Held: Delay in filing appeal condoned – Petitioners to file fresh appeal within 15 days – Appellate Authority to decide appeal on merits without going into limitation and to pass speaking order.

Represented By:

Counsel for the Petitioner: Pankaj Ghiya, Mayank Vyas, Kuldeep Kumar Sharma, Hitesh Mishra with Komal Nama

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