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Goods and Service TaxArticle·25 July 2026

HC revives GST appeal condoning 325 days

By J the App

Executive Summary

The Rajasthan High Court, Jaipur Bench condoned a delay of 325 days in filing an appeal under Section 107 of the CGST/RGST Act. 

Observing that the order had merely been uploaded on the GST portal without proper communication and that the petitioner became aware of the order only upon receipt of a recovery notice.

Domain | Indirect Tax | GST

Background

The petitioner challenged an appellat...

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