Rajasthan High Court
For assessee
High Courts
Rulings of the High Court of Rajasthan, newest first.
3 rulings found
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 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'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