Appellate Authority had no power to condone delay after expiry of one month beyond prescribed period of limitation

Last updated: 19 May 2025

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The Rajasthan High Court has ruled that an Appellate Authority cannot condone a delay in filing a GST appeal if it extends beyond one month past the prescribed limitation period. The court dismissed a petition where the appeal was filed significantly late, noting that the law strictly limits the power to extend deadlines. This decision reinforces the importance of adhering to statutory timelines for appeals under the CGST Act.

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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Attached File : 671907_5847_akshansh_consultancy_services_private_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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