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[2026:RJ-JD:14297-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

D.B. Civil Writ Petition No. 5700/2024

M/s Shree Chamunda Steels, Situated Dunec Motors Ke Samne, Gajner Road, Bikaner Through Its Proprietor Chandra Aswani W/ o Ramesh Kumar Aswani, Aged 59 R/o Wards No. 14, Behind Naveen Adarsh Vidya Mandir School Near Airtel Tower,

Suratgarh, Ganganagar, Suratgarh, Rajasthan, 335804.

----Petitioner Versus

1. Union Of India, Through Its Secretary Department Of Revenue, Ministry Of Finance North Block, New Delhi.

2. State Of Rajasthan, Ministry Of Finance Through Its Secretary.

3. Goods And Service Tax Council, Through Its Secretary, 5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road,

Connaught Place, New Delhi 110001.

4. Joint Commissioner, State Goods And Services Tax, Room No. 220, First Floor, Kar Bhawan, Tulsi Circle, Bikaner

334001.

----Respondents

For Petitioner(s) : Mr. Sharad Kothari Mr. Pranjul Mehta

Mr. Dinesh Kumar Bishnoi Mr. Kalpit Shishodia

Mr. Chirag Soni For Respondent(s) : Mr. Bharat Vyas, Sr. Advocate, A.S.G.

assisted by Mr. Vaibhav Bhansali Mr. Mahaveer Bishnoi, A.A.G.

Mr. Rajvendra Saraswat Mr. Rishabh Dadhich

Mr. Rajat Arora Mr. Nilesh Choudhary for

Mr. Kuldeep Vaishnav

HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order (Oral)

27/03/2026

Per: Arun Monga, J.

1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the appeal and also

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[2026:RJ-JD:14297-DB] (2 of 5) [CW-5700/2024] condone the delay and allow the filing of appeal against the impugned orders dated 26.05.2023 (Annexure-4), passed by the Joint Commissioner, whereby GST demand of Rs. 46,63,558/- (Financial Year 2019-20) and Rs. 68,64,826/- (Financial Year 2020-21) was raised on the account of wrongful availment of Input Tax Credit by the petitioner. The appeal against the said order could not per force be filed before the Appellate Authority as the online status of the appeal would reveal that the same is time- barred. The petitioner is thus left remediless. Hence, the petitioner, without availing the remedy of appeal, has preferred

this instant writ petition.

2. Learned counsel for the petitioner submits that the petitioner is not well-equipped to cope with the augmentation of digital assessment and as such, the mobile number and login credentials of the GSTN portal were solely with the accountant of the petitioner. Due to failure of adequate communication between the accountant and the petitioner, the Show Cause Notices dated 23.02.2023 and 26.05.2023, along with other reminders, were never received by the petitioner/assessee. Consequently, owing to non-service of the said notices and reminders upon the petitioner,

it was unable to prefer a timely response.

2.1 Learned counsel for the petitioner submits that the delay in filing the present appeal has occurred due to circumstances beyond the control of the petitioner. The appeal against the impugned Orders-in-Original dated 26.05.2023 could not be filed within the prescribed limitation period as stipulated under the statutory provisions, which required the same to be filed within a period of three months, along with a further condonable period of

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[2026:RJ-JD:14297-DB] (3 of 5) [CW-5700/2024] one month. The delay in filing the present appeal is neither wilful

nor deliberate.

2.2 It is further submitted that the petitioner firm has never availed any wrongful Input Tax Credit for the Financial Years 2019- 20 and 2020-21 and has at all times acted bona fide and in compliance with the provisions of law. The delay in filing the present appeal is, therefore, neither intentional nor deliberate but occurred due to circumstances beyond the control of the petitioner, and in the interest of justice, the same deserves to be

condoned.

3. In the aforesaid backdrop, we have heard the lear