#GST appeals

Rajasthan High Court quashes a GST appellate order for non-compliance with natural justice principles, holding that failure to serve notice or upload proceedings renders the order void. The ruling mandates fresh hearings with proper opportunity for the assessee, reinforcing procedural fairness in tax appeals.

Rajasthan High Court rules that taxpayers can file GST appeals within three months of the Tribunal's constitution under Section 112(8) of the RGST Act, despite delays caused by its non-functionality. This judgment provides relief to taxpayers facing statutory deadlines and sets a precedent for similar cases involving administrative inaction.