2026 (9) TMI 340

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....ashing of the impugned appellate order dated 13.05.2026 passed by Additional Commissioner (Appeals-III), SGST, Commercial Tax Department of Rajasthan, Jaipur, whereby the appeal filed against the Order-in-Original dated 11.09.2025 was rejected on the ground of limitation. The petitioner further seeks condonation of delay in filing the appeal and consideration of the same on merits. As per the facts on record, the Order-in-Original dated 11.09.2025 was passed by the Assistant Commissioner, Central GST Circle-I, Jaipur III, Ward-II, C Scheme, Jaipur, whereby, GST demand of Rs. 1,57,74,800/- (Financial Years- April 2018 to March 2023), was raised on account of wrongful availment of Input Tax Credit by the petitioner. The appeal against the sai....

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....rely uploaded on the GST portal and were not otherwise communicated to the petitioner. A reminder dated 31.07.2025 was also not duly served on the petitioner. Upon subsequently becoming aware of the Order-in-Original, the petitioner preferred an appeal, which was rejected vide order dated 13.05.2026 solely on the ground of limitation, without examining the merits. The petitioner's GST registration has also since been cancelled. 2.2 Learned counsel lastly submits that the Order-in-Original dated 11.09.2025 was passed in violation of Section 75(4) of the CGST/RGST Act, 2017 and the principles of natural justice, as no opportunity of personal hearing was granted to the petitioner. He submits that the Appellate Authority, while rejecting the....

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....rovided under Section 107 of the RGST/CGST Act, 2017, however, considering the reasons owing to which the petitioner could not submit its appeal within the stipulated time, being beyond its control, non-adjudication of appeal on merits would cause grave injury and prejudice to the petitioner. 7. In the judgments cited above, this Court, while allowing the writ petitions, have issued directions to entertain the appeal on merits. 8. Aside above, reference may also be had to a Division Bench Judgment rendered by Punjab and Haryana High Court in case titled as Luxmi Traders versus Union Territory of Chandigarh and Ors. [(2026:PHHC099329:DB) in CWP No. 27139/2025.] wherein based on elaborate discussion and deliberations thereof, following ....