High Court of Rajasthan20 July 2026

Bhagwati Industries v. Union of India

For assessee

D.B. CIVIL WRIT PETITION NO. 11651 OF 2026

The ruling in brief

Where appeal against OIO could not be filed within limitation due to lack of knowledge of GST portal, appellate procedure and non-communication of order except by portal upload, delay was liable to be condoned in writ jurisdiction and appellate authority was to be directed to entertain appeal if filed within 30 days

Provisions considered

CGST S.107

Section 107 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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CGST S.107

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Related rulings

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Bhagwati Industries v. Union of India

The ruling in brief

Provisions considered

Bhagwati Industries v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST