Pratap Power Spares Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered a writ petition filed by the petitioner seeking condonation of a delay of 99 days in filing an appeal against the Order-in-Original dated 28.08.2023 passed by the Assistant Commissioner, State Tax, Ward-II, Circle-A, Jaipur. The Order-in-Original had raised a GST demand of ₹20,67,203 for the financial year 2018–2019 on account of availment of Input Tax Credit. The petitioner filed the statutory appeal on 03.04.2024, but the Appellate Authority dismissed it by order dated 08.04.2024 on the ground that it lacked the statutory power to condone the delay beyond the limitation prescribed under Section 107 of the RGST/CGST Act, 2017. Aggrieved thereby, the petitioner approached the High Court through the present writ petition.
The petitioner submitted that the delay was neither deliberate nor intentional but occurred due to unavoidable circumstances. It was stated that the wife of the proprietor, Smt. Seema Shekhawat, had been suffering from severe Guillain-Barré Syndrome and was admitted to the ICU of Shalby Hospital in September 2023. She continued to undergo regular medical treatment thereafter. According to the petitioner, owing to her critical medical condition and the resulting personal hardship, the proprietor was unable to effectively manage the firm’s affairs or pursue the statutory proceedings within the prescribed period.
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