2026 (9) TMI 622

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....h Ms. Chelsi Agarwal, AAAG Mr. Rakesh Choudhary for UOI Mr. Vedant Agrawal for respondent Nos. 1 & 2 Order(Oral) Per: Arun Monga, J. 1. Petitioner herein, inter alia, seeks quashing and setting aside of the impugned order dated 19.01.2026 passed by the learned Appellate Authority, Additional Commissioner (Appeals), Central Goods And Service Tax, Jaipur, whereby the appeal preferred against the impugned Order-in-Original dated 22.08.2024 was rejected. The petitioner further seeks quashing of the Order-in-Original dated 22.08.2024, passed by Superintendent, Central Goods And Service Tax Range (Division-H), Tonk, whereby GST demand of Rs. 7,48,336/- for financial Year 2019-20 was raised on the account of wrongful availment of In....

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.... the impugned Order-in-Original came to be passed without affording the petitioner an effective and meaningful opportunity to respond to the said Show Cause Notice. The petitioner, therefore, submits that the circumstances leading to the delay in filing the appeal were bona fide and attributable to the absence of effective service of the notices and the impugned order. 2.2 Learned counsels for the petitioner lastly submit that the Appellate Authority rejected the appeal preferred by the petitioner solely on the ground that the same was barred by limitation, without adjudicating the matter on merits. 2.3 Hence, the instant writ petition. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the....

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....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 view has been taken. "....