High Court of Rajasthan13 August 2026

Rythm v. State of Rajasthan

For assessee

D.B. CIVIL WRIT PETITION NO. 15450 OF 2026

The ruling in brief

Where assessee remained unaware of GST demand order due to it being uploaded only on portal under Additional Notices and Orders and not served manually, and e-filing of appeal stood blocked as time-barred, delay in filing appeal was condoned considering circumstances were beyond assessee's control and Appellate Authority was required to adjudicate appeal on merits

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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Rythm v. State of Rajasthan

The ruling in brief

Provisions considered

Rythm 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