2026 (8) TMI 1373

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..... The petitioner herein, inter alia, seeks quashing and setting aside of the impugned Order-in-Original dated 05.12.2023, passed by the Assistant Commissioner, Circle-B, Jaipur-III, and also seeks a direction commanding respondents to condone the delay in filing the appeal against the impugned order-in-original. 1.1 In the present case, there is delay of 645 days in filing the appeal against the Order-in-Original dated 05.12.2023, whereby, proceedings were initiated under section 74 of the RGST Act due to non-payment of GST on royalty and District Mineral Foundation Trust (DMFT) contributions by the petitioner. The appeal against the said order was filed on 08.01.2026. However, the Appellate Authority vide order dated 20.04.2026 dismisse....

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....e prescribed period. The delay was neither intentional nor due to any negligence. It is, therefore, most respectfully prayed that the delay in filing the appeal be kindly condoned in the interest of justice. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI 2026 SCC OnLine RAJ 2115, M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors 2024 SCC OnLine Raj 3938, Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors. D.B. CWP 14658/2024, RPC PSIPL JV Vs. State of Rajasthan & Ors D.B. CWP 7260/2025 ....

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....pon the petitioner/assessee concerned cannot be deemed sufficient merely on account of its uploading on the Common Portal, unless its receipt is acknowledged or a reply is filed. (ii) Where SCN is served only by way of uploading it on the Common Portal and in the absence of reply filed by the petitioner/assessee concerned, ex-parte order is passed in original, the proceedings would stand restored to the stage of issuance of SCN and the petitioner would be at liberty to file reply to the SCN within a period of four weeks from today whereafter, the Department shall proceed further after affording required opportunity of hearing. (iii) In cases where the order-in-original is passed after contest, and is served only by uploadi....