Aakar Constructions (Firm) vs. Dy. Commissioner
Held
The Court acknowledged the petitioner's bona fide delay in filing the appeal due to circumstances beyond their control, specifically the non-receipt of effective service of the impugned orders. The Court directed the Appellate Authority to entertain the appeal on merits after condoning the delay.
Facts
The petitioner sought to quash a GST demand notice and order-in-original for non-filing of returns, as the notices were allegedly not effectively served. The appeal became time-barred due to the delay in knowledge of the order, which the petitioner attributes to partner disputes and lack of effective service.
Key Issues
Whether a writ petition is maintainable when an alternative statutory remedy of appeal exists, and if the delay in filing the appeal can be condoned due to non-service of notice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:35689-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 38/2024 CNR: RJHC021060682023 | URN: CW / 71U / 2024 Aakar Constructions (Firm), Through Partner Shri Sanjeev Singh At Registered Office 113, Janakpuri-Ii, Imliwala Phatak, Jaipur, Rajasthan-302013. ----Petitioner Versus 1 Dy. Commissioner, Circle-J, Jaipur-Iii, Ac / Cto, Ward- Circle-J, Jaipur-Iii, Commercial Taxes Department, Jaipur, Rajasthan. 2 Joint Commissioner (Appeals), Commercial Taxes Department, Kar Bhawan, Jaipur, Rajasthan. 3 State Of Rajasthan, Through Finance Secretary, Secretariate, Jaipur. 4 Union Of India, Through Finance Secretary, Ministry Of Finance, North Block, Delhi. ----Respondents Connected With D.B. Civil Writ Petition No. 768/2024 CNR: RJHC020039522024 | URN: CW / 1462U / 2024 Aakar Constructions (Firm), Through Partner Shri Sanjeev Singh At Registered Office 113, Janakpuri-Ii, Imliwala Phatak, Jaipur, Rajasthan-302013 ----Petitioner Versus 1 Dy. Commissioner, Circle-J, Jaipur-Iii, Ac/cto, Ward-Circle- J, Jaipur-Iii, Commercial Taxes Department, Jaipur, Rajasthan 2 Joint Commissioner (Appeals), Commercial Taxes Department, K
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