Rajasthan High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Rajasthan, newest first.
13 rulings found
Rajasthan High Court
Where order-in-original was uploaded only on portal and petitioner became aware after recovery from Electronic Credit Ledger, resulting in 125 days delay in filing appeal under Section 107, delay was attributable to circumstances beyond control, so appeal was directed to be entertained and decided on merits if filed within prescribed time after this order
Rajasthan High Court
Where petitioner challenged demand for alleged excess ITC and appeal delay resulted from illness of director and order was only uploaded on portal, refusal to condone delay and decide appeal on merits would cause grave prejudice, thus delay was condoned and Appellate Authority was directed to hear appeal on merits if filed within specified period after order upload
Rajasthan High Court
Where statutory GST appeal was dismissed as time barred and delay in filing was due to medical circumstances beyond control, writ jurisdiction could be invoked in such exceptional cases to advance justice, warranting condonation of delay so that appeal could be heard on merits, subject to statutory deposit requirements and late fee payments
Rajasthan High Court
Where SCNs and OIO were only uploaded on portal without effective service or acknowledgment to petitioner, causing delayed appeal filing, limitation period was not triggered and appellate authority's dismissal of appeal as time-barred was unjustified, delay was condoned and appeal restored for decision on merits in line with consistent writ rulings
Rajasthan High Court
Where assessee remained unaware of GST demand order due to it being uploaded only on portal under Additional Notices and Orders and not served manually, and e-filing of appeal stood blocked as time-barred, delay in filing appeal was condoned considering circumstances were beyond assessee's control and Appellate Authority was required to adjudicate appeal on merits
Rajasthan High Court
Where demand was confirmed against assessee and order was uploaded on portal under additional notices and orders tab, and assessee approached instant court with delay of 124 days, having satisfied that delay was due to reasons beyond control of assessee, appellate authority was to be directed to entertain appeal if same was filed within 30 days
Rajasthan High Court
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
Rajasthan High Court
Where assessee filed statutory appeal after inordinate delay contending non- service of order as it was only uploaded on GST portal and became aware only upon bank account attachment, writ jurisdiction permitted condonation since delay arose from factors beyond control and denying appeal on merits would cause grave prejudice, so delay in filing was condoned and matter remitted for hearing subject to pre-deposit conditions
Rajasthan High Court
Where tax, interest and penalty were confirmed by Order-in-Original and rectification was rejected without granting hearing, but statutory appeal remedy before Appellate Authority existed, writ petition challenging impugned orders and seeking unblocking was not entertained, and petitioner was directed to avail appellate remedy, with assurance that appeal would be considered on merits without limitation objection
Rajasthan High Court
Where petitioner's GST registration was cancelled due to non-filing of returns for six months and appeal was dismissed solely on ground of delay, since petitioner was uneducated, relied on accountant or advocate, and was genuinely unaware of cancellation, order dismissing appeal was set aside and appellate authority was directed to consider appeal on merits subject to statutory deposits
Rajasthan High Court
Where appeal against OIO could not be filed within limitation due to lack of knowledge of GST portal, appellate procedure and non-communication of order except by portal upload, delay was liable to be condoned in writ jurisdiction and appellate authority was to be directed to entertain appeal if filed within 30 days
Rajasthan High Court
Where assessee's appeal against Order-in-Original was time-barred solely because order was wrongly uploaded on GST portal under incorrect category, preventing timely knowledge and filing, and delay was not due to assessee's fault, denial of hearing would cause grave prejudice, hence delay was condoned and Appellate Authority was to entertain appeal and decide on merits
Rajasthan High Court
Where petitioner's GST registration was cancelled and statutory appeal was filed with delay of 167 days due to bona fide, uncontrollable reasons including business closure and fraud-tag impacting livelihood, and Appellate Authority otherwise lacked jurisdiction to condone such delay, non-adjudication would cause grave prejudice so delay was condoned and appeal was directed to be entertained on merits