M/S Vishnu Electricals vs. The Assistant Commissioner

CW/5607/2024HC RajasthanGSTCNR RJHC02027957202408 May 2026Bench: SANJEEV PRAKASH SHARMA,BIPIN GUPTA8 pages

AI SummaryPartly Allowed

Facts

The petitioners, various businesses including M/s. Makkhan Lal And Sons, M/s. Rahul Agricom Company, M/s. Mangalan Vyapaar Private Limited, and others, have filed writ petitions before the Rajasthan High Court. The core issue revolves around the dismissal of their appeals by the appellate authorities due to delay in filing. The respondents are the Union of India and various state GST authorities. The petitions challenge the orders of the appellate authorities that rejected their appeals on grounds of limitation. The procedural history indicates that the petitioners' appeals were initially dismissed by the appellate authorities for being filed beyond the prescribed time limit.

Held

The Court held that the delay in filing the appeals should be condoned. The Court referred to its previous decisions in Jagdamba Motors vs. Union of India & Ors. and M/s Komal Marble vs. State Of Rajasthan & Ors., which were followed by a Coordinate Bench in M/s World Trade Park Ltd. vs. Union of India & Ors. Furthermore, the Court relied on the Supreme Court's decision in M/s. Tecnimont Pvt. Ltd vs. State of Punjab and Ors. (2021) 12 SCC 477, which permits condonation of delay in such matters. The Court directed the petitioners to file their appeals afresh within 15 days from the date of the order. Upon filing, the Appellate Authority is to consider these appeals on their merits, without raising any objection regarding the issue of limitations. The Court also stipulated that all arguments the petitioners wish to raise must be permitted, and a speaking order must be passed by the Appellate Authority.

Key Issues

1. Whether the delay in filing appeals under Section 107 of the RGST Act, 2017/CGST Act, 2017, should be condoned by the High Court in its writ jurisdiction, considering the Supreme Court's decision in M/s. Tecnimont Pvt. Ltd vs. State of Punjab and Ors. (2021) 12 SCC 477? Petitioner's Argument: The petitioners argued that the delay in filing their appeals should be condoned, relying on the Supreme Court's judgment in M/s. Tecnimont Pvt. Ltd. They contended that the High Court, in its writ jurisdiction, can grant relief by condoning the delay, as has been done in previous cases decided by this court, such as Jagdamba Motors vs. Union of India & Ors. and M/s Komal Marble vs. State Of Rajasthan & Ors. Respondent's Argument: The learned Additional Advocate General and the associate of the learned Additional Solicitor General fairly stated that the issue regarding delay in filing of appeal has been examined by this Court in previous cases and that the present matters may be decided accordingly. They did not press for the dismissal of the petitions on the ground of limitation.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JP:19557-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19684/2024 M/s. Makkhan Lal And Sons, Jaya Market, Kaman, Bharatpur- 321022 (Raj.) Through Its Partner Mr. Vishnu Kumar S/o Sh. Laxman Prasad. ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The Chief Commissioner State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. The Joint Commissioner, State Tax, Circle-A, Bharatpur. ----Respondents Connected With D.B. Civil Writ Petition No. 1493/2024 M/s. Rahul Agricom Company, 13, New Grain Mandi, Aerodrome Circle, Kota-324007 (Rajasthan) Through Its Proprietor Rahul Agrawal S/o Sh. Jankilal Agarwal ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi 2. The Chief Commissioner Central Goods And Services Tax, Statue Circle C Scheme, Jaipur 3. The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Jaipur 4. The Assistant Commissioner, Central Goods And Service Tax Zone-H, Kota ----Respondents D.B. Civil Writ Petition No. 1814/2024 M/s. Mangalan Vyapaar Private Limited, 1/29, Vidhyadharnagar, Jaipur-302023 (Rajasthan) Through Its Authorized Signatory Sh. Utkarsh Jagwayan Sh. Harish Chandra Jagwayan ----Petitioner [2026:RJ-JP:19557-DB] (2 of 8) [CW-19684/2024] Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The State Of Rajasthan, Through Finance Secretary, Government Of Rajasthan, Jaipur. 3. The Commercial Taxes Officer, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Joint Commissioner (State Tax), Enforcement Wing - Rajasthan-I, Circle-C, Jaipur. 5. Appellate Authority-Iii, State Tax, Kar Bhawan, Jaipur. ----Respondents D.B. Civil Writ Petition No. 2039/2024 M/s. Rnj Oil And Fats Pvt. Ltd., 70-71 Jhotwara Extension Phase- I Industrial Area Sarna Doongar Jaipur Through Its Director Harish Chandra Jagwayan S/o Ram Niwas Jagwayan ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department Government Of India New Delhi 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Joint Commissioner (State Tax), Enforcement Wing-I, Circle-B, Kar Bhawan, Jaipur. 5. Appellate Autyhoriy, State Tax, Kar Bhawan, Jaipur ----Respondents D.B. Civil Writ Petition No. 2666/2024 M/s Rajasthan Mineral Traders, Old Industrial Area, 1, Alwar, Rajasthan, 301001 Through Its Partner Jai Kumar Goyal S/o Krishnan Murari Goyal ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi 2. The Chief Commissioner, Central Goods And Services Tax, [2026:RJ-JP:19557-DB] (3 of 8) [CW-19684/2024] Statue Circle, C Scheme, Jaipur 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4. Joint Commissioner (State Tax), Enforcement Wing-C, Circle-A, Rajasthan, Jaipur 5. Appellate Authority, State Tax, Rgst Department, Kar Bhawan, Alwar (Rajasthan) ----Respondents D.B. Civil Writ Petition No. 2872/2024 M/s Rajasthan Mineral Traders, Old Industrial Area, 1, Alwar, Rajasthan, 301001 Through Its Partner Jai Kumar Goyal S/o Krishnan Murari Goyal ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi 2. The Chief Commissioner, Central Goods And Services Tax Statue Circle, C Scheme, Jaipur 3. The Chief Commissioner State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4. Joint Commissioner (State Tax), Enforcement Wing- C Circle- A Rajasthan, Jaipur 5. Appellate Authority State Tax, Rgst Department Kar Bhawan Alwar (Rajasthan) ----Respondents D.B. Civil Writ Petition No. 4894/2024 M/s Kanha Construction Company, Kheep Ka Pura Vill Kheep Ka Pura Hindaun City Karauli-322236 (Rajasthan) Through Its Proprietor Purushottam Singh ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The State Of Rajasthan, Through Chief Commissioner, [2026:RJ-JP:19557-DB] (4 of 8) [CW-19684/2024] State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Superintendent Circle- Karauli, Ward-Iii Headquarter, Hindaun. 5. Appellate Authority, State Tax, Kar Bhawan, Jaipur. ----Respondents D.B. Civil Writ Petition No. 5607/2024 M/s Vishnu Electricals, Through Its Proprietor Manoram Bhargava Wife Of Shri Vishnu Aged About 85 Years, Resident Of Plot No. 5, Raghu Kamal Niwas, Mi Road, Near All India Radio, Jaipur, Rajasthan. ----Petitioner Versus 1. The Assistant Commissioner, State Good And Service Tax Department, Rajasthan, Zone- Jaipur - I, Circle - Circle- I, Jaipur I, Ward - Circle- I, Jaipur I, -Ward -Ii, Kar Bhawan, Jhalana Dungari, Jaipur. 2. State Of Rajasthan, Through Its Additional Chief Secretary, Department Of Finance Secretariat, Jaipur, Rajasthan. 3. Appellate Authority, 1St, State Goods And Service Tax Department, Room No. 116, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Union Of India, Through Its Finance Secretary, Ministry Of Finance, Government Of India, New Delhi. ----Respondents D.B. Civil Writ Petition No. 13290/2024 M/s AA.K Enterprises, Having Registered Office At R- Sf- 75, 2Nd Floor, Capital Hightreet, Phool Bagh Chowk, Bhiwadi,alwar, Rajasthan- 301019 Through Proprietor Mr. Abhilash Sharma S/o Shri Krishan Avtar Sharma Aged 50 Years, R/o House No.p- 176A, Sanjay Nagar, Sector-23, Ghaziabad, Hapur, Uttar Pradesh. ----Petitioner Versus 1. State Of Rajasthan, Through Its Finance Secretary, Finance Department, 1St Floor, Main Building, [2026:RJ-JP:19557-DB] (5 of 8) [CW-19684/2024] Government Secretariat, Janpath, Jaipur 2. Assistant Commissioner Of State Tax, Commercial Taxes Department, Circle-A, Bhiwadi-Ward-I, Khairthal-Tijara, Rajasthan. 3. Additional Commissioner, Appellate Authority Of State Tax, Rajasthan, Jaipur, Commercial Taxes Department, Kar Bhawan, Ambedkar Circle, Janpath, Jaipur. 4. Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi. ----Respondents D.B. Civil Writ Petition No. 14995/2024 M/s Calcutta Supply Company, E-88, M.g.d. Market, Tripolia Bazar, Jaipur Through Its Partner Ravi Kant Kanoongo S/o Sh. Rama Kishan Kanoongo. ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C Scheme, Jaipur. 3. The State Of Rajasthan, Through Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur. 4. Joint Commissioner (State Tax ), Circle-D, Zone-I, Jaipur 5. Appellate Authority State Tax, Kar Bhawan, Jaipur ----Respondents D.B. Civil Writ Petition No. 19707/2024 M/s. Makkhan Lal And Sons, Jaya Market Kaman, Bharatpur- 321022 (Raj.) Through Its Partner Mr. Vishnu Kumar S/o Sh. Laxman Prasad ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C-Scheme, Jaipur. [2026:RJ-JP:19557-DB] (6 of 8) [CW-19684/2024] 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4. The Joint Commissioner, State Tax, Circle-A, Bharatpur. ----Respondents D.B. Civil Writ Petition No. 19710/2024 M/s. Makkhan Lal And Sons, Jaya Market Kaman, Bharatpur- 321022 (Raj.) Through Its Partner Mr. Vishnu Kumar S/o Sh. Laxman Prasad ----Petitioner Versus 1. Union Of India, Through Secretary, Finance Department, Government Of India, New Delhi. 2. The Chief Commissioner, Central Goods And Services Tax, Statue Circle, C-Scheme, Jaipur. 3. The Chief Commissioner, State Goods And Service Tax, Kar Bhawan, Ambedkar Circle, Jaipur 4. The Joint Commissioner, State Tax, Circle-A, Bharatpur. ----Respondents For Petitioner(s) : Mr. Pankaj Ghiya Mr. Mayank Vyas Mr. Kuldeep Kumar Sharma Mr. Hitesh Mishra with Ms. Komal Nama For Respondent(s) : Ms. Mahi Yadav, AAG assisted by Mr. Rohan Mittal and Ms. Chelsi Agrawal Mr. Rakesh Choudhary for Mr. Bharat Vyas, ASG Mr. Chinmay Sharma for Mr. Sumit Tetarwal, through VC Mr. Sourabh Jain for Mr. Kinshuk Jain HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE BIPIN GUPTA

Order 08/05/2026

[2026:RJ-JP:19557-DB] (7 of 8) [CW-19684/2024]

Learned AAG as well as associate of learned Additional Solicitor General fairly state that the issue regarding delay in filing of appeal resulting in the dismissal of the appeal against the appeal filed by the assessee on account of the limitation provided under Section 107 of the RGST Act, 2017/the CGST Act, 2017, has been examined by this Court in the case of “Jagdamba Motors vs. Union of India & Ors.” (D.B. Civil Writ Petition No.4740/2024) and connected matters; decided on 27.11.2024 and again in the case of “M/s Komal Marble vs. State Of Rajasthan & Ors.” (D.B. Civil Writ Petition No.1113/2024), decided on 15.02.2024, which have been followed by a Co-ordinate Bench of this Court in the case of “M/s World Trade Park Ltd. vs. Union of India & Ors.” (D.B. Civil Writ Petition No.2385/2024), dated 01.12.2025, (Annexure-R/2).

Learned counsels are ad idem that the present matters may be decided accordingly.

Learned counsel for the petitioners submits that he does not press any other prayer.

In view thereto, we dispose of these writ petitions at this stage and condone the delay in filing of the appeal; as allowed by the Supreme Court in the case of “M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors.” (2021) 12 SCC 477 and direct the petitioners to file an appeal afresh. If such an appeal is filed within a period of 15 days from today, the same shall be taken up on merits by the Appellate Authority without delving on to the issue of limitations.

All the arguments which the petitioners want to take, shall be allowed to be taken up and a speaking order shall be passed.

[2026:RJ-JP:19557-DB] (8 of 8) [CW-19684/2024]

All pending applications also stand disposed of.

A copy of this order be placed in each connected file.

(BIPIN GUPTA),J (SANJEEV PRAKASH SHARMA),ACTING CJ ANIL SHARMA/56-63 & 65-68

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.