M/S M R TRADERS VS THE UNION OF INDIA
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 7 Jan 2026
- Citation / case number
- CW / 4558 / 2025
Summary
The petitioner sought quashing of orders cancelling GST registration and condonation of delay in filing appeal. HELD- that though the appellate authority cannot condone delay beyond Section 107 of the CGST Act, the High Court can exercise powers under Article 226. As sufficient cause was shown, denial of remedy would be unjust, therefore the appellate order was set aside, delay was condoned and the appeal was remanded for decision on merits.
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