Shri Om Casting Vs Assistant Commissioner (Rajasthan High Court)
The petitioner sought condonation of a 325-day delay in filing an appeal against an Order-in-Original dated 30.04.2024, whereby a GST demand of ₹7,88,852 for FY 2018-19 was raised on account of excess availment of Input Tax Credit. The appeal filed on 19.07.2025 was dismissed by the Appellate Authority on 24.07.2025 on the ground that it lacked power to condone the delay, following which the writ petition was filed.
The petitioner submitted that the delay was bona fide as the Order-in-Original was not communicated through any direct mode. It contended that the order was merely uploaded on the GST portal under the “Additional Notice and Order” tab and was not served through the registered email, place of business or any other prescribed mode. The petitioner further stated that no opportunity of hearing was afforded and that it became aware of the order only upon receiving a recovery notice in Form DRC-13 on 15.07.2025, after which the appeal was filed without undue delay. Reliance was placed on earlier Division Bench decisions of the Rajasthan High Court.
The respondents opposed the writ petition, contending that the appellate order was correctly passed and that the appeal was barred by limitation.
