2026 (9) TMI 1015

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....R: 1. The petitioner herein, inter alia, seeks quashing and setting aside of the Order-in-Appeal dated 30.07.2026 passed by the Appellate Authority-Third, SGST, Jaipur, whereby the appeal preferred against the Order-in-Original dated 26.04.2024 was rejected. The petitioner further seeks condoning the delay in filing the appeal against the Order-in-Original dated 26.04.2024, passed by the Assistant Commissioner, SGST, Circle-C, Ward-II, Jaipur-III, whereby GST demand of Rs.5,43,162/- for Financial Year 2018-19, was raised on the account of discrepancies in tax liabilities declared by the petitioner under GSTR-1and GSTR-3B. The appeal against the said order was filed on09.07.2026, i.e., after a delay of 684 days. However, the Appellate Aut....

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....Department vide order dated 13.05.2026. Neither the Show Cause Notice nor the Order-in-Original was duly served upon the petitioner in accordance with law. Consequently, the petitioner could not prefer the appeal within the prescribed period. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the material on record. 4. Learned counsels 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 PSIP....

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....e following conclusions:- (i) Service of SCN upon 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....