2025 (11) TMI 1979

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....hi Yadav, AAG with Mr. Aditya Godara, AAAG, Mr. Kuldeep Singh Rathore, AAAG & Mr. Rohan Mittal ORDER 1. The petitioner submits before us that while an alternate remedy exists to assail the orders dated 18.11.2024 passed with respect to the years 2020-2021, 2021-2022 and 2022-2023, the petitioner could not avail the remedy of appeal as the said orders were not uploaded on the GST Portal specially assigned with the case ID of the petitioner. 2. He submits that when he filed the appeal relating to one of the orders passed on 31.08.2024 in respect to the year 2019- 2020, it was learnt that final orders have also been passed with respect to SCA relating to 2020-2021, 2021-2022, 2022-2023. 3. He submits that during the proceedings und....

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....r and in view of the Provisions of Section 107 of the Act of 2017, the limitation provided therein stands expired and, therefore, the same ought not be condoned by this Court. 7. Learned counsel has invited our attention to the judgment passed by a Co-ordinate Bench of this Court in the case of "Akshansh Consultancy Services Pvt. Ltd. Vs. Deputy Commissioner, Jaipur-III" (D.B. Civil Writ Petition No.2957/2024, decided on 01.04.2025), reported in (2025) 30 Centax 113 (Raj.), which has relied upon the judgment passed in the case of "Assistant Commissioner (CT) LTU Vs. Glaxo Smith Kline Consumer Health Care Ltd.", 2020 (36) G.S.T.L. 305 (S.C.). 8. We have carefully considered the said judgment and have also considered the facts of the pr....

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....rticular case, we find that in the interest of justice, the delay should be condoned, also considering the facts that the knowledge of the order cannot be said to have been gained especially when the e-mail itself dost not reflect the detailed order and the portal does not contain the detailed order, it cannot be assumed that the petitioner was having full knowledge of the order passed by the respondents. 13. We also noticed that when an appeal has been preferred against the order passed relating to the years 2019-2020, there was no occasion for the petitioner to have not availed the remedy of an appeal in relation to the subsequent years had there been knowledge of the passing order. We, therefore, are satisfied that the delay can be co....