Shiva Steelage Private Limited Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered a writ petition filed by Shiva Steelage Private Limited seeking directions to the respondents to entertain its appeal, condone the delay and permit the filing of an appeal against the Order-in-Original dated 04.05.2024 passed by the Assistant Commissioner, CGST Division, Jaipur III AC/CTO Ward, Circle-N, Jaipur. The order concerned Financial Year 2018-19 and raised a GST demand of Rs. 30,51,323/- on account of alleged wrongful availment of Input Tax Credit by the petitioner.
The petitioner stated that the statutory appeal could not be filed because the online status showed the appeal as time-barred. The petitioner therefore approached the High Court by way of a writ petition filed on 24.07.2026.
Petitioner’s Submissions on Delay and Communication
The petitioner’s counsel submitted that the delay in filing the appeal was neither intentional nor deliberate. According to the submission, the impugned order had merely been uploaded on the GST portal and had not been effectively communicated through e-mail, SMS or by supply of a certified copy.
It was further submitted that the petitioner depended upon its Chartered Accountant and accountant for compliance with the GST portal and appellate procedure and was not well-versed with the procedure. Consequently, the petitioner remained unaware of the passing of the order and the limitation for filing the appeal.
