M/s VISHWAS ENTERPRISES v. THE COMMISSIONER (APPEALS) OF CENTRAL GOODS AND SERVICE TAX & ORS. – RAJASTHAN HIGH COURT

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Rajasthan

Arun Monga, Justice & Sunil Beniwal, Justice

M/s VISHWAS ENTERPRISES

THE COMMISSIONER (APPEALS) OF CENTRAL GOODS AND SERVICE TAX & ORS.

D.B. CIVIL WRIT PETITION No. 7856/2025 dated 13.04.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 107

Decision : In favour of assessee

Condonation of delay – Registration cancellation – Appeal filed after 720 days dismissed as non-condonable beyond Section 107(4) limit – Petitioner contended delay bona fide due to financial hardship, paucity of funds from buyer default – MSME recovery initiated and needs restoration for business – Appellate Authority lacks power to condone beyond 120 days, writ court directs condonation in hardship cases preventing remedy denial – Held: Delay condoned – Order set aside – Appeal to be adjudicated on merits.

Represented By:

Counsel for the Petitioner: Gaurav Shrimali

M/s VISHWAS ENTERPRISES v. THE COMMISSIONER (APPEALS) OF CENTRAL GOODS AND SERVICE TAX & ORS. – RAJASTHAN HIGH COURT

M/s VISHWAS ENTERPRISES v. THE COMMISSIONER (APPEALS) OF CENTRAL GOODS AND SERVICE TAX & ORS. – RAJASTHAN HIGH COURT

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