M/S. Ramesh Chand Ramavtar vs. Union Of INDIA

Facts

The petitioner, M/s. Ramesh Chand Ramavtar, through its proprietor Mr. Duli Chand Gupta, filed a writ petition before the Rajasthan High Court at Jaipur. The petition challenged an order or action that resulted in the dismissal of an appeal filed by the petitioner due to delay. The respondents are the Union of India and various authorities of the State of Rajasthan, including the Principal Commissioner, Central Goods And Services Tax, and the Deputy Commissioner, State Tax. The specific tax period and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the petitioner's appeal was dismissed on grounds of limitation under Section 107 of the RGST Act, 2017/CGST Act, 2017.

Held

The Court disposed of the writ petition by condoning the delay in the filing of the petitioner's appeal, following the precedent set by the Supreme Court in "M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors." (2021) 12 SCC 477. The Court directed the petitioner to file the appeal afresh within 15 days from the date of the order. Upon filing, the Appellate Authority is directed to take up the appeal on its merits without considering the issue of limitation. The Court further held that all arguments the petitioner wishes to raise shall be permitted, and the Appellate Authority must pass a speaking order. The ratio decidendi is that in appropriate cases, High Courts can direct the condonation of delay in filing statutory appeals and require the appellate authority to decide the appeal on merits, especially when supported by Supreme Court pronouncements, to ensure substantial justice.

Key Issues

1. Whether the delay in filing the appeal by the petitioner should be condoned, considering the provisions of Section 107 of the RGST Act, 2017/CGST Act, 2017? Petitioner's contention: The petitioner does not press any other prayer, implying that the primary relief sought is related to the condonation of delay and adjudication of the appeal on merits. The petitioner relies on the Supreme Court's decision in "M/s Tecnimont Pvt. Ltd vs. State of Punjab and Ors." (2021) 12 SCC 477 for condoning the delay. Revenue/State's contention: The learned Additional Solicitor General and learned Additional Advocate General fairly stated that the issue regarding delay in filing appeals has been examined by this Court in previous cases. They referred to the decisions in "Jagdamba Motors vs. Union of India & Ors." (D.B. Civil Writ Petition No.4740/2024) decided on 27.11.2024, and "M/s Komal Marble vs. State Of Rajasthan & Ors." (D.B. Civil Writ Petition No.1113/2024) decided on 15.02.2024, which were followed in "M/s World Trade Park Ltd. vs. Union of India & Ors." (D.B. Civil Writ Petition No.2385/2024) dated 01.12.2025. They agreed that the present case may be decided accordingly.