M/S Utpal Infra Project LLP vs. State Of Rajasthan
Held
The High Court held that non-adjudication of the appeal on merits would cause grave injury, considering the circumstances beyond the petitioner's control for the delay. The Court agreed with the reasoning that appeals dismissed on limitation grounds due to portal-only service should be heard on merits.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. Their appeal against the cancellation order was dismissed by the Appellate Authority due to a 251-day delay. The petitioner claimed the cancellation order and show cause notice were not effectively served, only uploaded on the portal.
Key Issues
Whether the Appellate Authority can condone the delay in filing an appeal when the original order was served only through the GST portal? Whether the cancellation of GST registration without personal hearing violates principles of natural justice?
Sections Cited
Section 46, Section 29(2)(c), Section 75(4), Section 107(1)
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. 6055/2025 CNR: RJHC020334072025 | URN: CW / 14289U / 2025
M/s Utpal Infra Project Llp, Being A Partnership Firm Having Its Office At Fifth Floor, Office No. 40 To 43, Sunny Mart, New Aatish Market, Jaipur, Rajasthan, 302020 Through Its Duly Authorized Partner, Shri Ashish Kumar.
Shri Ashish Kumar C/o Shri Gajraj Singh, Aged About 37 Years, Resident Of Flat No. 404, Royal Kesal Apartment, Vaishali Nagar, Jaipur, Rajasthan - 302021, 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 - 302005. 4. Joint Commissioner, Rajasthan Goods And Service Tax Commerci
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