TaxTMI 
TaxTMI 
2026 (9) TMI 1014
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.... herein, inter alia, seeks quashing and setting aside of the Order-in-Appeal dated 07.08.2026 passed by the Appellate Authority- First, SGST, Jaipur, whereby the appeal preferred against the Order-in-Original dated 23.04.2025 was rejected. The petitioner further seeks condoning the delay in filing the appeal against the Order-in- Original dated 23.04.2025, passed by the Deputy Commissioner, SGST, Circle-A, Jaipur-II whereby GST demand of Rs. 2,49,32,480/for Financial Year 2021-22, was raised on the account of wrongful availment of Input Tax Credit due to non-payment of tax along with undisclosed transactions by the petitioner. The appeal against the said order was filed on 30.09.2025, i.e., after a delay of 40 days. However, the Appellate A....
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....quired the knowledge of the said Show Cause Notice and Order-in-Original only in September, 2025, whereafter the petitioner approached his counsel and filed the appeal against the said Order-in-Original on 30.09.2025. However, the said appeal has been rejected vide Order-in-Appeal dated 07.08.2026 solely on the grounds of limitation under section 107(4) of the GST Act, 2017 without looking into the merits of the case. 2.2 Hence, the present writ petition. 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 ....
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....HHC099329:DB] in CWP No. 27139/2025, wherein based on elaborate discussion and deliberations thereof, following view has been taken. "60. On the basis of discussions and deliberations aforesaid, we come to the 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 libert....