High Court of Rajasthan13 August 2026

KLM Power and Infrastructure Co. v. State of Rajasthan

For assessee

D.B. CIVIL WRIT PETITION NO. 15498 OF 2026

The ruling in brief

Where order was uploaded only on GST portal without any manual service or personal hearing, and assessee became aware of recovery only after bank placed lien, limitation did not begin from portal upload without acknowledgement, so delay in filing appeal was condonable as reasons were beyond assessee's control, and Appellate Authority was to hear appeal on merits

Provisions considered

Section 107, read with section 169, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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KLM Power and Infrastructure Co. v. State of Rajasthan

The ruling in brief

Provisions considered

KLM Power and Infrastructure Co. v. State of Rajasthan

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST