M/S. Baba Metals vs. The Deputy Commissioner, SGST
Held
The Court condoned the delay in filing the appeal, stating that non-adjudication on merits would cause grave injury. The Appellate Authority was directed to entertain the appeal and decide it on merits.
Facts
The petitioner's appeal against an SGST demand order was rejected due to a 40-day delay. The petitioner claimed the delay was due to a show cause notice being uploaded on an incorrect tab on the GST portal, leading to a lack of knowledge.
Key Issues
Whether the Appellate Authority can condone delay in filing an appeal, and if a procedural lapse in serving a show cause notice justifies condoning the delay.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:35036-DB] (1 of 5) [CW-17381/2026] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17381/2026 CNR: RJHC020835592026 | URN: CW / 36389U / 2026 M/s. Baba Metals, 274-275, Sanjay Market, Ghat Gate, Jaipur, Rajasthan - 302003 Through Its Proprietor Shri Mahendra Kumar Khandelwal Son Of Shri Radhe Shyam Khandelwal ----Petitioner Versus
The Deputy Commissioner, Sgst, Circle-A, Jaipur - Ii, Regional Kar Bhawan, Jhalana Institutional Area, Jaipur - 302004, Rajasthan.
The Appellate Authority- First, Sgst, Jaipur, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan- 302001. 3. State Of Rajasthan, Through The Finance Secretary (Revenue), Finance Department, Government Of Rajasthan, 1St Floor, Main Building, Government Secretariat, Janpath, Jaipur, Rajasthan-302005. 4. The Union Of India, Through Its Revenue Secretary, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110001. ----Respondents For Petitioner(s) : Mr. Vaibhav Gogra with Mr. Aman Gupta for Mr. Vikram Gogra For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, AAAG & Mr. Kuldeep Singh Rathore, AAAG HON'BL
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