MALHOTRA AGRO INDUSTRIES v. DEPUTY COMMISSIONER & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Avneesh Jhingan, Justice & Anand Sharma, Justice
MALHOTRA AGRO INDUSTRIES
v.
DEPUTY COMMISSIONER & ORS.
D.B. CIVIL WRIT PETITION No. 17270/2024 dated 30.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of revenue
Condonation of delay – Delay of over 3 years – Limitation under Section 107(4) of CGST Act is absolute no further condonation permissible beyond 30 days – Respondent relied on various court decisions stating power of appellate authority to condone delay is limited upto thirty days – Held: Writ petition dismissed – No condonation.
Represented By:
Counsel for the Petitioner: Prateek Kedawat through VC
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