Kalu Ram Vs State of Rajasthan & Ors. (Rajasthan High Court)
Summary: The Rajasthan High Court considered a writ petition filed by M/s Kalu Ram seeking quashing and setting aside of the Order-in-Original dated 05.12.2023 passed by the Assistant Commissioner, Circle-B, Jaipur-III, and a direction to condone the delay in filing the appeal against that order.
The petitioner’s appeal had been filed on 08.01.2026, resulting in a delay of 645 days. The proceedings under Section 74 of the RGST Act had arisen on account of alleged non-payment of GST on royalty and District Mineral Foundation Trust (DMFT) contributions. The Appellate Authority, by order dated 20.04.2026, dismissed the appeal on the ground of limitation, holding that it did not have the power to condone the delay.
The petitioner submitted that the delay occurred due to bona fide circumstances beyond his control and was attributable to genuine and sufficient cause rather than negligence or lack of diligence. It was submitted that an amount of Rs. 1,64,221/- remained outstanding and that the Order-in-Original dated 05.12.2023 came to the petitioner’s knowledge only when the GST Department proceeded to attach and freeze his bank account.
The petitioner specifically contended that the Order-in-Original had never been served upon him and that limitation could not commence merely from the date on which the order was passed in the absence of valid communication. The petitioner also challenged the demand on merits, including the levy of GST on royalty and DMFT contributions, and sought waiver of interest and penalty on the ground of non-communication of the order, which, according to the petitioner, had merely been uploaded on the GST portal.
