Royal Petro And Chemicals Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court considered a writ petition seeking condonation of delay and a direction to entertain an appeal against an Order-in-Original dated 17.12.2025 passed by the Deputy Commissioner, State Tax, Circle-B Bhiwadi. The order raised a GST demand of Rs.3,77,469/- for Financial Year 2018-19 on account of availment of Input Tax Credit. The petitioner stated that the order had not been effectively communicated and was merely uploaded on the GST Portal. Since no opportunity of personal hearing had been granted despite the petitioner having submitted a detailed reply, the petitioner bona fide believed that no final order had been passed. The petitioner stated that knowledge of the order was acquired subsequently and that immediate steps were taken to challenge it, but by then the appeal appeared as time-barred on the GST Portal.
The petitioner submitted that the delay was bona fide and resulted from the absence of effective communication of the order and failure to provide the opportunity of personal hearing under Section 75(4) of the CGST/RGST Act, 2017. Reliance was placed on Division Bench judgments of the Rajasthan High Court, including M/s M R Traders v. UOI, M/s Molana Construction Company v. Central Goods and Service Tax Department & Or, Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors., RPC PSIPL 3V Vs. State of Rajasthan & Ors., and RPC PSIPL 3V Vs. State of Rajasthan & Ors. The respondents opposed the petition, submitting that the impugned order was validly passed and the appeal was barred by limitation.
