Yadav Stone Group vs. Joint Commissioner (Appeals)
Held
The Court condoned the delay in filing the appeal, directing the Appellate Authority to decide the appeal on its merits. It was held that non-adjudication on merits would cause grave injury and prejudice to the petitioner, especially considering the circumstances leading to the delay.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. The appeal against this cancellation was filed late, and the Appellate Authority dismissed it solely on grounds of limitation without considering the merits. The petitioner claims the cancellation order was not properly served and the delay was due to bona fide circumstances.
Key Issues
Whether the Appellate Authority can condone delay in filing an appeal, and whether the petitioner's appeal should be considered on merits despite being filed late due to circumstances beyond their control.
Sections Cited
Section 39, Section 75(4), Section 107(4), Section 107(1)
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:33166-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1296/2026 CNR: RJHC020050642026 | URN: CW / 2794U / 2026 Yadav Stone Group, A Partnership Firm Having Its Registered Office At M.L. No. 13/07, Near Village Korma, Tehsil Nainwa, Bundi, Rajasthan, 323512 Acting Through Its Partner Navneet Sharma Son Of Nina Sharma Aged About 43 Years Residing At Ram Vihar Colony, Mahendragarh, Haryana. ----Petitioner Versus
Joint Commissioner (Appeals), Central Goods And Service Tax, Jodhpur, G-5, New Jodhpur Industrial Area, Jodhpur-342003. 2. Superintendent Circle Bundi, AC/CTO Ward, Sales Tax Office Teerath, Bundi, Rajasthan, 323001. 3. Jurisdictional Officer At CBIC, Range-GST Range-XLI Bundi, CGST Division- Kota Rural, Zone Jaipur, Commissionerate Udaipur, 133, Rajat Grih Colony, Nainwa Road, Bundi. 323001
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi
State Of Rajasthan, Through Additional Chief Secretary, Department Of Finance, Secretariat, Jaipur, Rajasthan ----Respondents For Petitioner(s) : Ms. Shradha Agarwal through VC with Mr. Aryan Singh C
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