M/S Kalu Ram vs. State Of Rajasthan
Held
The High Court condoned the delay in filing the appeal, holding that non-adjudication on merits would cause grave injury. The Court directed the Appellate Authority to entertain the appeal on merits after the petitioner deposits 50% of the outstanding tax amount.
Facts
The petitioner faced proceedings under Section 74 of the RGST Act for non-payment of GST on royalty and DMFT contributions. The appeal against the order-in-original was filed with a delay of 645 days, which was dismissed by the Appellate Authority due to lack of power to condone such delay.
Key Issues
Whether the Appellate Authority can condone the delay in filing an appeal, and if the delay caused by non-service of the order-in-original can be condoned.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31424-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11991/2026 CNR: RJHC020644882026 | URN: CW / 26506U / 2026 M/s Kalu Ram, Registered Office At B-2/444, Chitrakoot, Vaishali Nagar, Jaipur, 302021 Through Its Proprietor Kalu Ram S/o Banshi Lal Aged About 49 Years R/o Rajeev Colony, Mangra Punjla, Jodhpur - 342001 ----Petitioner Versus
State Of Rajasthan, Through Chief Commissioner, State Taxes, Kar Bhawan, Ambedkar Circle, Jaipur
Assistant Commissioner, Circle-B, Jaipur - III, Ward - II, State Goods And Services Tax, Bhagwan Das Road, C-Scheme, Jaipur, Rajasthan
Appellate Authority - III, State Taxes, Office Of Appellate Au- thority, Jaipur - III, Kar Bhawan, Jaipur
Union Of India, Through Secretary, Department Of Finance, New Delhi - 110001. ----Respondents For Petitioner(s) : Ms. Pratyushi Mehta, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, AAAG Ms. Apurva Maharishi, Adv. Mr. Khem Chand Sharma, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order(Oral) 11/08/2026 Per: Arun Monga, J.
The petitioner herein, inter alia, seeks quashing and s
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.