Eagle Trans Shipping And Logistics India Private Limited Vs Union of India (Rajasthan High Court)
The petitioner submitted that although an alternate statutory remedy was available to challenge the orders dated 18.11.2024 relating to the assessment years 2020-2021, 2021-2022, and 2022-2023, it could not avail the appellate remedy because those orders were not uploaded on the GST Portal under the case ID specifically assigned to the petitioner. The petitioner stated that while filing an appeal against an order dated 31.08.2024 relating to the year 2019-2020, it came to know that final orders had also been passed in the proceedings for the subsequent assessment years.
The petitioner submitted that it had participated in the proceedings before the authority and had filed its reply. However, it could not obtain information regarding the final orders dated 18.11.2024 in time because the orders were not available on the portal corresponding to the assigned case IDs. It was acknowledged that the orders had been uploaded on the Common Portal and that an email regarding the orders had been sent to Abhaya Kumar Samal, who handled the company’s GST compliance. According to the petitioner, the concerned employee inadvertently overlooked the email. The petitioner further submitted that the email merely informed that an order had been passed and directed the recipient to access the details through the dashboard, but even upon accessing the dashboard, the details of the order dated 18.11.2024 were not reflected. The petitioner also referred to the portal as opened on 24.09.2025.
