Sainik Mining Vs Union of India (Rajasthan High Court)
The Rajasthan High Court, in the case of Sainik Mining Vs Union of India, has set aside an order dismissing a Goods and Service Tax (GST) appeal on the grounds of limitation. The petitioner, a registered GST dealer, had their registration canceled on July 3, 2024, but claimed knowledge of the order only in November 2024. An appeal was subsequently filed on December 5, 2024.
The core of the dispute revolved around the commencement of the limitation period for filing an appeal. The petitioner contended that the cancellation order was not served, and thus the limitation period should not run from the order’s date. Conversely, the respondent argued that the appeal memo itself indicated service on July 3, 2024, and that the appellate authority lacked power to condone delays exceeding thirty days.
The High Court observed that the appellate authority had not addressed the crucial issue of the order’s communication date. Citing the principle that limitation is counted from the date of communication of the impugned order, the court remanded the matter. The appellate authority is now directed to re-evaluate the appeal on merits, specifically determining the exact date from which the limitation period began. The parties are slated to appear before the respondent’s office on June 19, 2025.
