M/S Shree Balaji Infratech vs. State Of Rajasthan
Held
The Court held that while the Appellate Authority is bound by limitation periods, non-adjudication on merits would cause grave injury. Citing previous judgments, the Court decided to condone the delay in filing the appeal.
Facts
The petitioners' GST registration was cancelled for non-filing of returns. Their appeal against this cancellation was rejected by the Appellate Authority due to being filed beyond the limitation period. The petitioners claim the delay was due to bona fide circumstances and financial constraints, and the cancellation order was not effectively communicated.
Key Issues
Whether the Appellate Authority can condone the delay in filing an appeal when sufficient cause is shown, and if an order uploaded on the GST portal constitutes proper communication.
Sections Cited
Section 39, Section 46, Section 62, Section 75(4), Section 107(1), Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:33101-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6022/2025 CNR: RJHC020326302025 | URN: CW / 14256U / 2025
M/s Shree Balaji Infratech, Being A Partnership Firm Having Its Office At Station Road, Hindaun City, Karauli, Rajasthan - 322230 Through Its Duly Authorized Partner, Shri Mukesh Chand Sharma.
Shri Mukesh Chand Sharma S/o Shri Komal Prasad Sharma, Aged About 58 Years, Permanent Resident Of Awas Vikas 2, House No. 319, Bulandshahar, Uttar Pradesh - 203001 And Currently Residing At Bhartiya Colony, Hindaun City, Karauli, Rajasthan - 322230, In His Capacity Of Being A Citizen Of India. ----Petitioners Versus
State Of Rajasthan, Through Joint Secretary (Tax) Finance Department (Tax Division), 1St Floor, Main Building, Gate- 2, Government Secretariat, Jaipur, Rajasthan - 302005
Union Of India, Through The Revenue Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi- 110001. 3. Commissioner, Rajasthan Goods And Service Tax, Commercial Taxes Department, Kar Bhawan, Bhawani Singh Road, Ambedkar Circle, C- Scheme, Jaipur, Rajasthan - 302
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