Shri Om Casting Vs Assistant Commissioner (Rajasthan High Court)
The petitioner sought condonation of a 325-day delay in filing an appeal against an Order-in-Original dated 30.04.2024, whereby a GST demand of ₹7,88,852 for FY 2018-19 was raised on account of excess availment of Input Tax Credit. The appeal filed on 19.07.2025 was dismissed by the Appellate Authority on 24.07.2025 on the ground that it lacked power to condone the delay, following which the writ petition was filed.
The petitioner submitted that the delay was bona fide as the Order-in-Original was not communicated through any direct mode. It contended that the order was merely uploaded on the GST portal under the “Additional Notice and Order” tab and was not served through the registered email, place of business or any other prescribed mode. The petitioner further stated that no opportunity of hearing was afforded and that it became aware of the order only upon receiving a recovery notice in Form DRC-13 on 15.07.2025, after which the appeal was filed without undue delay. Reliance was placed on earlier Division Bench decisions of the Rajasthan High Court.
The respondents opposed the writ petition, contending that the appellate order was correctly passed and that the appeal was barred by limitation.
The High Court observed that although the Appellate Authority was bound by the limitation prescribed under Section 107 of the RGST/CGST Act, 2017, the reasons for the delay were beyond the petitioner’s control and refusal to consider the appeal on merits would cause grave injury and prejudice. Following its earlier decisions, the Court condoned the 325-day delay after granting relaxation of 120 days under Section 107, set aside the appellate order dated 24.07.2025, and directed the Appellate Authority to entertain and decide the appeal on merits if filed within 30 days from uploading of the judgment on the Court’s website.
Cases Discussed
- M/s M R Traders v. UOI, 2026 SCC OnLine RAJ 2115
- RPC PSIPL JV Vs. State of Rajasthan & Ors., D.B. CWP 11794/2025
- RPC PSIPL JV Vs. State of Rajasthan & Ors., D.B. CWP 7260/2025
- Man Singh Tanwar v. Commissioner, Central Goods and Services Tax Department & Ors., D.B. CWP 14658/2024
- M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors., 2024 SCC OnLine Raj 3938
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. The petitioner herein, interalia, seeks a direction commanding respondent No.2 to condone the delay of 325 days in filing the appeal against the Order-in-Original dated 30.04.2024, passed by the Assistant Commissioner, Circle B, Jaipur IV, whereby GST demand of Rs. 7,88,852/- for Financial Year 2018-19, was raised on the account of excess availment of Input Tax Credit by the petitioner. The appeal against the said order was filed on 19.07.2025. However, the Appellate Authority vide order dated 24.07.2025 dismissed the appeal on the ground of limitation as it does not have the power to condone the delay in filing the appeal. Thus the instant writ petition was filed on 16.04.2026.
2. Learned counsel for the petitioner submits that the delay in filing the appeal is bona fide and not intentional. He contends that the impugned order is not communicated to the petitioner through any direct mode, including by tendering the same to the petitioner, his manager, or authorised representative.
3. Learned counsel for the petitioner further submits that the impugned order was merely uploaded on the GST portal under the tab “Additional Notice and Order” without being communicated through the registered e-mail, place of business, or any other prescribed mode. It is further contended that no opportunity of hearing was afforded and that the appellant became aware of the order only upon receipt of a recovery notice in Form DRC-13 on 15.07.2025, whereafter the appeal was filed without undue delay. On these grounds, it is argued that the delay in filing the appeal has occurred due to non-communication of the order and, therefore, deserves to be condoned.
4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI1, M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors2, Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors.3, RPC PSIPL JV Vs. State of Rajasthan & Ors4 and RPC PSIPL JV Vs. State of Rajasthan & Ors5 argues that sufficient cause of delay in filing the appeal due to circumstances beyond control has been shown and thus appeal be directed to be considered on merits after condoning the delay by this Court.
5. Learned counsels for the respondents oppose the above submission and contends that the impugned order has rightly been passed and appeal is now barred by limitation.
6. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record.
7. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST/CGST Act, 2017, however, considering the reasons owing to which the petitioner could not submit its appeal within the stipulated time, being beyond its control, non-adjudication of appeal on merits would cause grave injury and prejudice to the petitioner.
8. In the judgments cited above, this Court, while allowing the writ petitions, have issued directions to entertain the appeal on merits.
In the premise, following the consistent view as already taken by this Court, ibid, we allow the present writ petition to the extent of condoning the delay of 325 days (after granting relaxation of 120 days under Section 107 of CGST Act) in filing of the appeal by the petitioner.
9. Accordingly, the impugned appellate order dated 24.07.2025 is set aside. Delay of 325 days in filing of the appeal is condoned. The Appellate Authority is directed to entertain the appeal of the petitioner and adjudicate the appeal on merits, if the same is filed within a period of 30 days of uploading of the instant order on the website of this Court.
20. Stay application and all pending application stands disposed of.
Notes:
1 2026 SCC OnLine RAJ 2115
2 2024 SCC OnLine Raj 3938
3 D.B. CWP 14658/2024
4 D.B. CWP 7260/2025
5 D.B. CWP 11794/2025
