Court :
Rajasthan High Court
Brief :
The Hon'ble Rajasthan High Court in Consultancy Services (P.) Ltd. v. Deputy Commissioner[D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025] dismissed a writ petition in limine where an appeal was filed against the assessment orders which were admittedly beyond period of limitation prescribed under the Central Goods and Service Tax Act, 2017 ("the CGST Act"). Nowhere, it had been stated in memo of petition by Assessee that at any point of time, that the request was made by Assessee for condoning delay. Even otherwise, the Appellate Authority had no power to condone delay, after expiry of one month beyond prescribed period of limitation. Hence, the Appellate Authority had rejected the appeal filed by Assessee after expiry of limitation period prescribed under GST Act.
Citation :
[D.B. Civil Writ Petition No. 2957 of 2024 dated April 01, 2025
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