[2026:RJ-JD:17072-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 18692/2024 M/s. J.a.m. Construction, Through Its Proprietor Ratan Lal S/o Shri Padma Ram, Aged About 39 Years, R/o 1, Aapri Khera, Via Sarupganj, Sarupganj, District Sirohi.

----Petitioner Versus

1. Commissioner (Appeals), Central Goods And Service Tax, Jodhpur.

2. Superintendent, Circle Sirohi, Ward No. 4, Headquarter, Central Goods And Service Tax. Abu Road.

3. Commissioner Of Commercial Taxes, Kar Bhawan, Ambedkar Circle, Jaipur, Rajasthan.

4. State Of Rajasthan, Through Finance Secretary (Revenue), Finance Department, Secretariat, Jaipur, Rajasthan.

----Respondents For Petitioner(s) : Mr. Sunil Purohit For Respondent(s) : Mr. Mahaveer Bishnoi, AAG with Mr. Harshwardhan Singh Chundawat Mr. Rajvendra Saraswat Mr. Jitesh Kumar Suthar HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order(Oral)

13/04/2026 Per : Arun Monga, J

1. The petitioner herein, inter alia, seeks a direction commanding respondent No.1 to condone the delay of 426 days in filing the appeal against the Order-in-Original dated 10.03.2023 (Annexure-3), passed by the Superintendent, Sirohi, whereby order for c