M/s RAMESH CHAND RAMAVTAR v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Acting Chief Justice & Shubha Mehta Justice
M/s RAMESH CHAND RAMAVTAR
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 9988/2025 dated 23.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Dismissal of appeal on limitation – Issue covered by earlier decisions of Court and followed by coordinate Bench – Parties agreed matter be decided accordingly – Delay condoned in light of Supreme Court precedent – Held: Writ petition disposed – Petitioner to file appeal afresh within stipulated time, and if filed, Appellate Authority to hear on merits without going into limitation.
Represented By:
Counsel for the Petitioner: Pankaj Ghiya with Mayank Vyas
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