Challengers Events Private Limited Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court considered a writ petition seeking directions to the respondents to entertain the petitioner’s appeal, condone the delay in filing it, and permit the challenge to the Order-in-Original dated 25.07.2023 for Financial Year 2021-22. The impugned order, passed by the Assistant Commissioner, Circle-H, Jaipur IV, raised a GST demand of Rs.6,55,124 on account of wrongful availment of Input Tax Credit.
The petitioner submitted that the delay occurred because the assessment order had been uploaded on the GST portal under the category “Additional Notices and Orders” instead of the prescribed category “Notices and Orders.” According to the petitioner, there was no reason in the ordinary course to search the incorrect category, and the assessment order was discovered only by chance. Upon locating the order, the petitioner immediately attempted to file an appeal, but the online portal reflected the appeal as time-barred. The petitioner further stated that the writ petition was filed on 05.07.2024 after a delay of 226 days, taking into account the statutory power to condone delay of 120 days under Section 107 of the CGST Act, 2017.
The petitioner relied upon several Division Bench judgments of the Rajasthan High Court, contending that sufficient cause had been shown for the delay, which occurred due to circumstances beyond the petitioner’s control, and therefore the appeal should be entertained on merits after condoning the delay.
