Rajasthan HC holds that limitation under Section 107 of CGST Act is an absolute bar only for Appellate Authorities, not for High Court’s writ jurisdiction
The Petitioner was a registered taxable person under the GST regime, whose GST registration was cancelled vide Order-in-Original dated 27.01.2023. Upon such cancellation, the Petitioner initially decided to discontinue its business and, accordingly, did not prefer an appeal against the said order within the prescribed statutory period under Section 107 of the CGST Act.