M/S Shree Mangal Proteins Limited vs. Superintendent
Held
The High Court condoned the delay in filing the appeal, holding that non-adjudication on merits would cause prejudice. The Court set aside the appellate order and directed the Appellate Authority to decide the appeal on merits.
Facts
The petitioner's GST appeal was dismissed by the Appellate Authority solely on grounds of limitation. The petitioner contended that the delay was due to non-receipt of show cause notices and the order-in-original, which were only uploaded on the GST portal.
Key Issues
Whether the Appellate Authority can condone delay in filing an appeal when the delay is due to non-service of notices and orders uploaded only on the GST portal. Whether an appeal dismissed solely on limitation grounds should be adjudicated on merits.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:32758-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12260/2026 CNR: RJHC020653592026 | URN: CW / 27173U / 2026 M/s Shree Mangal Proteins Limited, Having Registered Office At Jain Colony, Police Thane Ke Paas, Niwai, Tonk, Rajasthan -304021, Also Having Office At NH-12, Dotana Road, Baroni, Tonk, Rajasthan - 304021, Through Its Director, Shri Mukesh Kumar Jain S/o Shri Mahaveer Prasad Jain, Aged About 54 Years R/o 22, 23, Jain Colony, Niwai, Tonk, Rajasthan - 304021 ----Petitioner Versus
Superintendent, Central Goods And Service Tax Range - 39 (Division-H) Sector - 10, Vidhyadhar Nagar, Jaipur - 302023 (Raj.)
Additional Commissioner (Appeals), Central Goods And Service Tax, Jaipur, 20, Sudarshanpura Industrial Area, 22 Godam, Jaipur - 302006 (Raj.)
The Union of India, Ministry of Finance, Department of Revenue, Room No. 46, North Block, New Delhi - 110 001, Through Its Secretary
State of Rajasthan, Through The Joint Secretary (Tax), Finance Department, 1st Floor, Main Building, Government Secretariat, Jaipur - 302005, Rajasthan. ----Respondents For Petitioner(s) : Ms. Neetika Kalakar with Mr
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