High Court of Rajasthan10 July 2026

Challengers Events (P.) Ltd. v. State of Rajasthan

For assessee

D.B. CIVIL WRIT PETITION NO. 11525 OF 2024

The ruling in brief

Where assessee's appeal against Order-in-Original was time-barred solely because order was wrongly uploaded on GST portal under incorrect category, preventing timely knowledge and filing, and delay was not due to assessee's fault, denial of hearing would cause grave prejudice, hence delay was condoned and Appellate Authority was to entertain appeal and decide on merits

Provisions considered

Section 107, read with section 169, 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.

The ruling in brief

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Related rulings

Delhi High Court16 Sept 2026

For revenue

Katyani Exports v. Union of India

Rajasthan High Court20 Aug 2026

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CGST S.107

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Challengers Events (P.) Ltd. v. State of Rajasthan

The ruling in brief

Provisions considered

Challengers Events (P.) Ltd. v. State of Rajasthan

The ruling in brief

Provisions considered

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

Read the full analysis