RPC PSIPL JV Vs State of Rajasthan (Rajasthan High Court)
In RPC PSIPL JV vs State of Rajasthan, the Rajasthan High Court examined a writ petition challenging an order dated 03.05.2025 passed under Sections 74 and 50 of the RGST Act, 2017 for the financial year 2018–19. By this order, a demand of ₹16,63,946 (CGST ₹8,31,973 and SGST ₹8,31,973) along with interest and penalty was raised against the petitioner.
The petitioner approached the Court on the ground that its statutory appeal could not be entertained due to expiry of the limitation period prescribed under Section 107(1) of the Act. The appellate authority was not registering or entertaining appeals filed beyond three months, with an additional one-month condonable period.
The petitioner relied on earlier Division Bench judgments of the same Court, including Molana Construction Company and Man Singh Tanwar, where relief had been granted in similar circumstances by directing appellate authorities to consider appeals on merits upon compliance with statutory deposits and other requirements.
The petitioner submitted that after issuance of a show cause notice dated 22.12.2023, one of its key partners, Rajendra Prasad, who managed the firm’s operations, suffered from a severe medical condition, was hospitalized in February 2024, and subsequently passed away on 14.02.2024. Due to these circumstances, the petitioner could not file the appeal within the prescribed time. It was further contended that the demand was disputed and that the petitioner had valid grounds to challenge the impugned order.
