High Court of Rajasthan6 August 2026

Mangaldev Construction Company v. Commissioner, Central Goods and Service Tax

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 14938 OF 2024

The ruling in brief

Where petitioner's GST registration was cancelled due to non-filing of returns for six months and appeal was dismissed solely on ground of delay, since petitioner was uneducated, relied on accountant or advocate, and was genuinely unaware of cancellation, order dismissing appeal was set aside and appellate authority was directed to consider appeal on merits subject to statutory deposits

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.

The ruling in brief

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CGST S.107

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Related rulings

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Mangaldev Construction Company v. Commissioner, Central Goods and Service Tax

The ruling in brief

Provisions considered

Mangaldev Construction Company v. Commissioner, Central Goods and Service Tax

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