KLM Power And Infrastructure Co. Vs State of Rajasthan (Rajasthan High Court)
Summary: The Rajasthan High Court considered a writ petition filed by M/s KLM Power And Infrastructure Co. challenging the appellate order dated 19.06.2026, by which its appeal against the order-in-original dated 18.03.2024 was rejected as time-barred. The petitioner also sought removal of the hold/lien marked on its bank accounts. The order-in-original raised a GST demand of Rs.16,11,302/- for Financial Year 2018-19 on account of wrongful availment of Input Tax Credit and excess outward tax in Form-GSTR-1 as compared to Form-GSTR-3B.
The appeal against the order-in-original was filed on 09.10.2025, involving a delay of 450 days. The petitioner contended that the delay was bona fide and arose from circumstances beyond its control. According to the petitioner, the order-in-original dated 18.03.2024 had been uploaded on the GST portal under the head “Additional Notices and Orders” instead of “Notices and Orders” and had never been served manually or in hard copy. Recovery proceedings were thereafter initiated on 19.04.2024 by issuing Form GST DRC-13 under Section 79(1)(c) of the CGST Act to the petitioner’s banker, directing remittance of the alleged outstanding amount of Rs.16,09,249/-. A hold/lien was consequently marked on the petitioner’s bank account.
