M/S Thok Bhav.Com vs. State Of Rajasthan
Held
The High Court acknowledged the petitioner's delay in filing an appeal under Section 107 was due to circumstances beyond their control. The Court directed the Appellate Authority to entertain the appeal on merits after condoning the delay, provided it is filed within 30 days.
Facts
The petitioner challenged an adjudication order and a rectification rejection order under GST. The petitioner claimed the adjudication order was not properly served, leading to a delayed discovery of the demand and subsequent recovery proceedings. An application for rectification was rejected on grounds of limitation.
Key Issues
Whether the High Court should entertain a writ petition when an alternative statutory remedy of appeal is available, and if the delay in filing the appeal can be condoned due to sufficient cause.
Sections Cited
Section 73, Section 161, Section 79, Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31929-DB] (1 of 4) [CW-15536/2026] [2026:RJ-JP:31929-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15536/2026 CNR: RJHC020770742026 | URN: CW / 33077U / 2026 M/s Thok Bhav.com, D103B, Meera Marg, Bani Park, Jaipur, Rajasthan, 302016 Through Its Proprietor Mrs. Rashmi Maheshwari, W/o Mr. Abhishek Khatod, Aged About 33 Years, A- 65, Ashok Vihar, Chomu, Rajasthan-303702. ----Petitioner Versus
State of Rajasthan, Through The Finance Secretary (Revenue), Government Secretariat, Jaipur-302005. 2. The Chief Commissioner, Commerical Tax Department, Kar Bhawan, Jaipur-302004. 3. The Deputy Commissioner, State Tax, Circle-H, Jaipur-I, Sambhagaya Kar Bhawan, Jhalana Institutional Area, Jaipur-302004. 4. Union of India, Through The Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi
The Chief Commissioner, CGST Jaipur Zone, NCR Building, Statue Circle, C-Scheme, Jaipur - 302005. ----Respondents For Petitioner(s) : Mr. Ravi Gupta with Ms. Preeti Katta & Mr. Harsh Ladha For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, AAAG HON'BLE MR. JUSTICE ARUN M
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