Uttam Prakash Vs Union of India (Rajasthan High Court)
The Rajasthan High Court considered a writ petition challenging the order dated 16.09.2025 by which the Appellate Authority rejected the petitioner’s appeal as being filed beyond the limitation prescribed under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017. The petitioner submitted that the original order dated 30.08.2024 had merely been uploaded on the common portal and had not been communicated through e-mail, phone, or any other mode contemplated under Section 169 of the Act. It was further submitted that the petitioner should be given an opportunity to contest the order, particularly when a reply to the show cause notice had been filed. The respondent contended that the petitioner had been regularly filing GST returns and, therefore, could not claim lack of knowledge of the order available on the common portal.
The High Court referred to its earlier decision in Eagle Trans Shipping and Logistics India Private Limited Vs. Union of India & Ors., wherein it had held that although the Appellate Authority cannot condone delay beyond the period prescribed under Section 107, the High Court can exercise its powers under Article 226 of the Constitution of India to condone delay in appropriate cases, relying on the Supreme Court’s decision in Tecnimont Private Limited (Formerly Known As Tecnimont ICB Private Limited) Vs. State of Punjab & Others. The earlier judgment also observed that a person should not be left without a remedy where the facts justify exercise of writ jurisdiction and that absence of proper communication of the detailed order may be relevant while considering condonation of delay.
