M/S. Anand Minerals And Chemical vs. The State Of Rajasthan
Held
The Court held that non-adjudication on merits would cause grave injury, especially considering the reasons for the delay were beyond the petitioner's control. The Court agreed with the Punjab and Haryana High Court's view on service of notices and appeals.
Facts
The petitioner's appeal against an Order-in-Original raising a GST demand was dismissed by the Appellate Authority due to a 159-day delay. The petitioner claimed the delay was due to non-service of the Show Cause Notice and Order-in-Original on the GST portal.
Key Issues
Whether the Appellate Authority can condone delay in filing an appeal when notices were allegedly not properly served, and whether non-adjudication on merits is justified.
Sections Cited
Section 74, Section 75(4), Section 107(1)
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:32852-DB] (1 of 5) [CW-9062/2026] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9062/2026 CNR: RJHC020456782026 | URN: CW / 20061U / 2026 M/s. Anand Minerals And Chemical, Through Its Proprietor, Sh. Surjeet Singh Jodha, S/o. Sh. Sajjan Singh, Aged About 28 Years, Resident Of Dr. Sajjan Singh Colony, Chhawani Railway Fatak Ke Bahar, Beawar, District- Ajmer (Raj.) Having Gstin No. 08Bgypj2209K1Zx. ----Petitioner Versus
The State Of Rajasthan, Through The Commissioner, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, C-Scheme, Jaipur -302021, Rajasthan.
The Appellate Authority (P.C. Verma), Office Of The Appellate Authority, Commercial Tax Department, Ajmer, Rajasthan.
The Assistant Commissioner (State Tax), Circle-A, Ward-1, Beawar, Kar Bhawan, Opp. Saket Nagar Police Chouki, Beawar (Raj.).
Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi ----Respondents For Petitioner(s) : None present For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, AAAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH K
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