Kalu Ram Vs State of Rajasthan (Rajasthan High Court)
Summary: The Rajasthan High Court considered a writ petition challenging the Order-in-Original dated 05.12.2023 and seeking condonation of a 645-day delay in filing an appeal. Proceedings under section 74 of the RGST Act had been initiated due to non-payment of GST on royalty and District Mineral Foundation Trust (DMFT) contributions. The appeal was filed on 08.01.2026, but the Appellate Authority dismissed it on 20.04.2026 on limitation grounds, stating that it lacked power to condone the delay. The petitioner submitted that the Order-in-Original had not been served and came to knowledge only after the GST department attached and froze the petitioner’s bank account. It was contended that the order had merely been uploaded on the GST portal and that limitation could not commence without valid communication. The Court considered the statutory limitation under Section 107 of the RGST/CGST Act, 2017 and relied upon earlier Rajasthan High Court decisions as well as Luxmi Traders versus Union Territory of Chandigarh and Ors. The Court agreed with the view that portal-only service did not, in the circumstances considered, trigger limitation. It condoned the delay, directed the Appellate Authority to entertain and decide the appeal on merits subject to deposit of 50% of the total outstanding tax amount, and permitted an application for defreezing the bank account. The appellate order dated 20.04.2026 was set aside.
