Merits Must Prevail Over Technical Delay in GST Late Fee Dispute: Rajasthan HC Allows Appeal Beyond Limitation

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Merits Must Prevail Over Technical Delay in GST Late Fee Dispute: Rajasthan HC Allows Appeal Beyond Limitation

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Published on

24/02/2026

By Mariya Paliwala

Merits Must Prevail Over Technical Delay in GST Late Fee Dispute: Rajasthan HC Allows Appeal Beyond Limitation

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The Rajasthan High Court has condoned delay in filing a statutory appeal under the GST regime, holding that genuine and unavoidable circumstances should not defeat substantive justice. The Bench of Justice Arun Monga and Justice Yogendra Kumar Purohit has observed that the Appellate Authority is bound by the statutory provisions of limitation provided under Section…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Late Fee

Merits Must Prevail Over Technical Delay in GST Late Fee Dispute: Rajasthan HC Allows Appeal Beyond Limitation

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