M/S. Driti Solutions v. Union of India
Case brief
What is this about?
GST appellate limitation and condonation of delay; appeal under Section 107 against orders under Sections 73/74; three-month window with one month condonable; Appellate Authority has no power to further condone delay; Section 161 rectification application effect on limitation; rectification order does not merge with original order; Technimont Private Limited vs State of Punjab and Ors. (2021) 12 SCC 477 relied on; this Court's earlier decision M/s Munch Box Vs. Union of India & Ors., D.B. Civil Writ Petition No.2819/2025 applied mutatis mutandis; petitioner M/s. Driti Solutions (partner Nayan Jain), Jaipur; respondents include Union of India (Finance), State of Rajasthan, Chief Commissioner SGST, Appellate Authority State Tax Jaipur-III, Deputy Commissioner State Tax Circle-F Zone-III; Rajasthan High Court Jaipur Bench, D.B.; CW-20513/2025; neutral citation [2026:RJ-JP:560-DB]; order dated 08/01/2026; bench Sanjeev Prakash Sharma ACJ and Sangeeta Sharma J.