High Court of Rajasthan3 September 2026

Khandelwal Decor World v. Union of India

For assesseeRemanded

D.B. CIVIL WRIT PETITION NO. 17409 OF 2026

The ruling in brief

Where order-in-original was uploaded only on portal and petitioner became aware after recovery from Electronic Credit Ledger, resulting in 125 days delay in filing appeal under Section 107, delay was attributable to circumstances beyond control, so appeal was directed to be entertained and decided on merits if filed within prescribed time after this order

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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Khandelwal Decor World v. Union of India

The ruling in brief

Provisions considered

Khandelwal Decor World v. Union of India

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