Raj HC Restores Time Barred appeal

The Rajasthan High Court, Jaipur Bench, by its order dated 29 June 2026, condoned the delay in filing an appeal against an assessment order passed under Section 73 of the CGST/RGST Acts.

The Court held that where the dispute relates to determination of tax liability without any allegation of fraud, taxpayers should not be denied an opportunity to challenge the assessment merely on account of limitation, particularly where judicial precedents permit such relief.