High Court of Rajasthan21 August 2026

Pokran Co-operative Marketing Society Ltd. v. State of Rajasthan

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 20228 OF 2026

The ruling in brief

Where statutory GST appeal was dismissed as time barred and delay in filing was due to medical circumstances beyond control, writ jurisdiction could be invoked in such exceptional cases to advance justice, warranting condonation of delay so that appeal could be heard on merits, subject to statutory deposit requirements and late fee payments

Provisions considered

Section 107 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017 - Article 226, read with Article 227, of Constitution of India, 1950

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

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Katyani Exports v. Union of India

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Pokran Co-operative Marketing Society Ltd. v. State of Rajasthan

The ruling in brief

Provisions considered

Pokran Co-operative Marketing Society 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