Ramdev Builders Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court (Jodhpur Bench) has directed the Appellate Authority to entertain a delayed GST appeal on merits, holding that the petitioner demonstrated sufficient cause beyond its control.
Key Takeaway:
The Court condoned the delay under Section 107 of the CGST Act after noting that “continuous losses within the immediate family” created genuine hardship, making it practically impossible to file within the statutory period. The Court observed that refusing condonation would cause grave injustice by allowing an ex-parte order to attain finality on mere technical grounds.
This judgment reinforces that writ courts may intervene when strict limitation bars lead to substantial injustice in exceptional circumstances.
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FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the appeal and also condone the delay and allow the filing of appeal against the impugned orders dated 31.10.2023 (Financial Years 2017-2018 and 2019-2020) as well as 12.03.2024 (Financial Year 2018-2019) passed by the Deputy Commissioner, State Tax, Circle-B, Jodhpur- II, whereby GST demand of Rs.11,30,614/- for Financial Year 2017-18, Rs.20,09,000/- for Financial Year 2018-2019 and Rs.30,26,908/- for Financial Year 2019-2020 was raised on the account of excess availment and utilization of Input Tax Credit by the petitioner. Pursunt thereto an intimation gor attachment dated 25.11.2025 was also issued. The appeal against the said orders could not per force be filed before the Appellate Authority as the online status of the appeal would reveal that the same is time-barred. The petitioner is thus left remediless. Hence, the petitioner, without availing the remedy of appeal, has preferred this instant writ petition.
