Royal Petro And Chemicals Vs State of Rajasthan (Rajasthan High Court)
The Rajasthan High Court allowed the writ petition to the extent of condoning delay in filing an appeal against an Order-in-Original dated 26.12.2025, raising GST demand of ₹75,38,940 for FY 2021-22 on account of excess ITC, non-payment under RCM and return scrutiny differences. The petitioner contended that the order was merely uploaded on the GST Portal and was never effectively communicated. It also stated that, despite submitting a detailed reply, no personal hearing was granted under Section 75(4) of the CGST/RGST Act, 2017, leading it to bona fide believe that no final order had been passed. The petitioner claimed that it became aware of the order only subsequently and immediately took steps to challenge it, but the appeal had by then become time-barred online.
The petitioner relied on Division Bench decisions of the Rajasthan High Court, while the respondents opposed the plea, contending that the appeal was barred by limitation. The Court observed that although the Appellate Authority is bound by the limitation prescribed under Section 107 of the RGST/CGST Act, 2017, the circumstances preventing the petitioner from filing the appeal were beyond its control. It held that denying adjudication on merits would cause grave injury and prejudice. Following the consistent view taken in the cited judgments, the Court condoned the delay and directed the Appellate Authority to entertain and adjudicate the appeal on merits, provided it is filed within 30 days from uploading of the High Court’s order on its website.
