GST DAILY – 494 : No power to condone delay in filing appeal after expiry of one month beyond limitation period: HC

25/12/202525/12/2025byCA Pradeep Modi

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THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Akshansh Consultancy Services Pvt. Ltd. V/s Deputy Commissioner D. B. Civil Writ Petition No. 2957 of 2024, decided on 1-4-2025

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👉 Issue:-

✔️ Can delay in filing appeal may be condone after expiry of one month beyond limitation period?

👉 The Hon’ble High Court Judgement:-

✔️ Appellate Authority had no power to condone delay in filing appeal beyond one month after expiry of prescribed period of limitation; where appeal against assessment orders dated 13.06.2023 19.05.2023 was filed on 26.10.2023 i.e. beyond period of limitation prescribed under GST Act and at no point of time, request was made for condoning delay, Appellate Authority had rightly rejected appeal filed by assessee.

Section 107 of Central Goods and Services Tax Act, 2017

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