Khandelwal Decor World Vs Union of India (Rajasthan High Court)
Summary: Rajasthan High Court directed the GST Appellate Authority to entertain Khandelwal Decor World’s delayed appeal on merits after finding that the 125-day delay occurred due to circumstances beyond the petitioner’s control. The petitioner challenged an Order-in-Original dated 19.12.2025 raising a demand of Rs. 17,85,532/- for FY 2021-22 on account of an alleged discrepancy between utilised Input Tax Credit and the cash payment ratio reflected on the common portal. It contended that the order had not been effectively communicated and was merely uploaded on the GST Portal. According to the petitioner, despite submitting a reply dated 09.10.2025 to the Show Cause Notice dated 09.09.2025 and specifically requesting a personal hearing, no effective hearing was granted.
The petitioner claimed that it learnt about the order only on 20.07.2026 after acquiring knowledge of recovery from its Electronic Credit Ledger on 08.06.2026. The respondents objected to the writ petition on the ground that the alternative statutory remedy under Section 107 of the CGST Act, 2017 had not been availed. The High Court declined to directly entertain the substantive challenge without exhaustion of the statutory appeal but accepted the explanation for delay. Following its earlier Division Bench decisions concerning delayed GST appeals, the Court directed the Appellate Authority to entertain and adjudicate the appeal on merits, provided the petitioner files it within 30 days from uploading of the High Court’s order on its website. The writ petition and pending applications were accordingly disposed of.
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