Infinite Ev Solutions Vs Deputy Commissioner (Rajasthan High Court)
Summary: The Rajasthan High Court considered a writ petition filed by M/s Infinite Ev Solutions seeking condonation of a 167-day delay in filing an appeal against the Order-in-Original dated 27.01.2023, whereby its GST registration had been cancelled. The statutory appeal was filed on 10.11.2023, but the Appellate Authority, by order dated 30.01.2024, dismissed it on limitation, holding that it lacked power to condone the delay.
The petitioner explained that it had initially decided to discontinue its business and therefore did not pursue an appeal within the prescribed period. Subsequently, during a special GST drive, the firm was declared fraudulent and notices were issued to its purchasers seeking reversal of Input Tax Credit along with interest. According to the petitioner, these developments adversely affected its business reputation and future livelihood and compelled it to challenge the cancellation order to clear its name and protect its commercial interests. The petitioner maintained that the delay was neither wilful, deliberate nor intentional and had occurred because of circumstances beyond its control.
The petitioner relied upon Division Bench decisions of the Rajasthan High Court in M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors, Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors., and two decisions in RPC PSIPL JV Vs. State of Rajasthan & Ors. It was argued that sufficient cause had been shown and that the appeal should be considered on merits after condonation of the delay. The respondents opposed the plea and contended that the appeal was barred by limitation.
