O P Khanna And Sons. vs. State Of Rajasthan
Held
The Court acknowledged the delay in filing the appeal was due to circumstances beyond the petitioner's control. It directed the Appellate Authority to entertain the appeal on merits, condoning the delay.
Facts
The petitioner sought to quash an order raising a GST demand due to alleged wrongful availment of Input Tax Credit. The appeal was time-barred as the petitioner claimed the Show Cause Notice and the order were not effectively served, and their Chartered Accountant was incapacitated due to family illness.
Key Issues
Whether the writ petition is maintainable when an alternative remedy of appeal exists, and whether the delay in filing the appeal should be condoned due to bonafide reasons and lack of effective service.
Sections Cited
Section 73, Section 75(4), Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:33360-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15738/2026 CNR: RJHC020740342026 | URN: CW / 33503U / 2026 O P Khanna & Sons., Through Its Partner/ Authorized Signatory Richin Khanna S/o Sunil Khanna Aged About 44 Years, Resident Of 73, Block - J, 11, Rajour Garden, Tagore Garden, Delhi - 110027 ----Petitioner Versus
State Of Rajasthan, Through Secretary Of Finance, Department Of Finance, Government Of Rajasthan, Secretariat, Jaipur
Joint Commissioner (State Tax) Circle A, Jaipur II, Divisional Kar Bhawan Jhalana Institutional Area, Jaipur- 30204
Union Of India, Through Principal Secretary, Ministry Of Finance, Government Of India, New Delhi
Commissioner, Appellate Authority, Jaipur - II, Appeal, Jaipur ----Respondents For Petitioner(s) : Mr. Mukesh Kumar For Respondent(s) : Mr. Ayush Singh & Mr. Apurva Kumar Maheshwari for UOI HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order(Oral) 20/08/2026 Per: Arun Monga, J.
The petitioner herein, inter alia, seeks quashing and setting aside the impugned Order dated 27.11.2025, passed by the learned Joint Commissioner (
The judgment continues below.
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