2025 (9) TMI 180

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....petitioner under section 107(1) of the Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as the 'Act of 2017') has been rejected on the ground of limitation. 2. Background facts compelling the assessee-petitioner to approach this Court are summarized hereinfra:- 2(i). The petitioner applied for registration through her tax consultant one Advocate Shri Narendra Kumar Sharma who gave his own email-ID and mobile number at the time of submitting petitioner's application for registration under the provisions of the Act of 2017. 2(ii). A dispute arose between the petitioner and her above referred consultant due to his irregularity in filing GST return. According to the petitioner, when she requested her consultant to pro....

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.... order to an assessee, whereas the Appellate Authority has rejected the appeal by taking the date of communication to be 25.07.2024 being the date on which the same was uploaded on the common portal. Learned counsel argued that the Appellate Authority ought not to have reckoned the date of communication of the order to be 25.07.2024 at least in the present factual matrix. 4. Mr. Mahaveer Bishnoi, learned Additional Advocate General appearing for the respondents submitted that since the order was uploaded on the common portal on 25.07.2024, such date is the date of communication. He further submitted that the alleged dispute between the petitioner and her tax consultant cannot be taken as a refuge to seek condonation of delay in preferrin....