M/S. Kalu Ram vs. State Of Rajasthan
Held
The High Court condoned the delay in filing the appeal, setting aside the Appellate Authority's order. 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 filed an appeal against an Order-in-Original with a delay of 645 days. The Appellate Authority dismissed the appeal as time-barred, stating it lacked the power to condone such a significant delay. The petitioner claimed the delay was due to non-service of the original order, which was only uploaded on the GST portal.
Key Issues
Whether the Appellate Authority can condone a significant delay in filing an appeal, and if an order uploaded only on the GST portal constitutes valid service for triggering limitation periods.
Sections Cited
Section 74, Section 107
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31429-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12609/2026 CNR: RJHC020660082026 | URN: CW / 27690U / 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 Authority, 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 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 setting aside of the
The judgment continues below.
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