Shri Rahul Sapra S/O Raj Kumar vs. Union Of INDIA
Held
The Court condoned the delay in filing the appeal, finding the delay was due to circumstances beyond the petitioner's control. The Appellate Authority was directed to entertain the appeal and adjudicate it on merits.
Facts
The petitioner sought to quash a GST demand and an Order-in-Original due to irregular availment of Input Tax Credit. The petitioner claimed the order was not effectively communicated, leading to a time-barred appeal.
Key Issues
Whether the writ petition is maintainable when an alternative remedy of appeal exists, and whether the delay in filing the appeal should be condoned due to circumstances beyond the petitioner's control.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31688-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9729/2026 CNR: RJHC020508792026 | URN: CW / 21713U / 2026 Shri Rahul Sapra S/o Raj Kumar, Aged About 28 Years, Resident Of C-703, Sudershan Park, Ramesh Nagar, West Delhi, Delhi- 110012, Partner Of M/s Jai Bajrang Steel, Having Its Registered Office At E-41 B, Riico Industrial Area, Khushkhera, Bhiwadi, District Alwar, Rajasthan, 301707. ----Petitioner Versus
Union Of India, Through The Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi-110001
The Commissioner, Central Goods And Service Tax, Commissionerate Alwar, A Block, Surya Nagar, Alwar (Rajasthan)-301001
The Additional
Commissioner,
Cgst
Alwar Commissionerate, Adjudication Branch, A Block, Surya Nagar, Alwar (Rajasthan)-301001. 4. The Additional Director General, , Directorate General Of Gst Intelligence (Dggi), Jaipur Zonal Unit, C-62, Sarojini Marg, C-Scheme, Jaipur, Rajasthan-302001. 5. The Senior Intelligence Officer, Group-J/a, Directorate General Of Gst Intelligence, Jaipur Zonal Unit, C-62, Sarojini Marg, C-Scheme, Jai
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