[2025:RJ-JP:50700-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.15342/2025 M/s Bholey Traders, Having Office At Shop No. 1, Near Gadpur Mode, Chopanki, Tehsil-Tapukara, Phalsa, Alwar, Rajasthan - 301707, Through Its Proprietor, Shri Kunal S/o Shri Mool Chand, Aged About 29 Years R/o Shop No. 1, Near Gadpur Mode, Chopanki, Tehsil Tapukara, Phalsa, District Alwar, Rajasthan -

301707 ----Petitioner Versus

1. Deputy Commissioner, State Goods And Service Tax Department Circle-C, Bhiwadi, Rajasthan

2. Additional Commissioner (Appeals), State Goods And Service Tax Department, Alwar, A-9, H.k.m. Nagar, Kar Bhawan, Alwar - 301001

3. The Union Of India, Ministry Of Finance, Department Of Revenue, Room No. 46, North Block, New Delhi - 110

001, Through Its Secretary

4. State Of Rajasthan, Through The Joint Secretary (Tax), Finance Department, 1St Floor, Main Building, Government Secretariat, Jaipur- 302005, Rajasthan ----Respondents For Petitioner(s) : Mr.Prateek Kedawat, Adv.

For Respondent(s) : Ms.Mahi Yadav, AAG with Mr.Rohan Mittal, Adv. & Ms.Harshita Verma, Adv.

Mr.Pawan Pareek, Adv. (CGPC) for No.3-UOI HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA

Judgment

16/12/2025

1. The present writ petition assails the order dated 18.02.2025 whereby, the appeal preferred by the appellant was rejected on the ground of delay.

2. Learned counsel for the petitioner submits that in terms of Section 107 (4) of the Rajasthan Goods and Services Tax Act, 2017 (for short ‘the Act’) the appeal could be filed within a period of three months. Further, delay in filing the appeal up to period of one month could be condoned by the concerned Appellate Authority.

3. Learned counsel submits that he had given reasons for the delay in filing of the appeal and pointed out that the impugned order and show cause notice had been placed on the common portal which linked to the email address of Chartered Accountant who managed GST filings of the appellant, however, the information placed on common portal escaped the attention of appellant. Thus, the appellant was unaware about the proceedings under Section 73. The said fact has also been placed before the concerned Appellate Authority, which however refused to condone the delay.

4. Learned counsel for the respondents have objected and pointed out that the petitioner ought to have been more vigilant and he should have been in touch with the Chartered Accountant regarding the ongoing proceedings and should have asked the Chartered Accountant to search out the orders which may have been available on mail of Chartered Accountant.

5. We have considered the submission and perused the impugned order dated 18.02.2025.

6. We find that though learned Appellate Authority has noticed the provision of Section 107 (4) of the Act but has also noticed that the show cause notice/impugned order were sent on the E- mail of the Chartered Accountant of the petitioner whereas, the petitioner has failed to take notice that the impugned order/show cause notice had not been posted on the portal and E-mail address of the Chartered Accountant. We accordingly exercise our power under Article 226 of the Constitution of India and set aside the order of dismissal of appeal dated 18.02.2025, condone the delay and direct the Appellate Authority to hear the appeal on merits within a period of four months from today and a speaking order may be passed after giving opportunity of hearing to both the parties.

7. With the said observation, the writ petition is partly allowed.

8. All pending applications stand disposed of.

(SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Himanshu Soni/24