High Court of Rajasthan7 July 2026

Infinite Ev Solutions v. Deputy Commissioner

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 4291 OF 2024

The ruling in brief

Where petitioner's GST registration was cancelled and statutory appeal was filed with delay of 167 days due to bona fide, uncontrollable reasons including business closure and fraud-tag impacting livelihood, and Appellate Authority otherwise lacked jurisdiction to condone such delay, non-adjudication would cause grave prejudice so delay was condoned and appeal was directed to be entertained on merits

Provisions considered

Section 107, read with section 29, 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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Infinite Ev Solutions v. Deputy Commissioner

The ruling in brief

Provisions considered

Infinite Ev Solutions v. Deputy Commissioner

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