Goods & Service Tax (GST) 9 September 2026
Rajasthan High Court Orders GST Authority to Hear Appeal
The Rajasthan High Court has directed the GST Appellate Authority to evaluate the merits of a ₹23.48 lakh demand appeal, rejecting the argument that the filing was barred because the order was only uploaded on the portal. The court clarified that procedural timing cannot defeat a substantive right to be heard, and the authority must now issue a reasoned decision on the appeal.
The Rajasthan High Court has instructed the GST Appellate Authority to decide on the merits of a ₹23.48 lakh demand appeal, rejecting the claim that the case is time‑barred simply because the order was uploaded on the portal.
- Limitation cannot be invoked when the order was merely posted online.
- Authority must examine the substance of the appeal and issue a reasoned ruling.
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