TaxTMI 
TaxTMI 
2026 (9) TMI 1194
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....J. 1. The petitioner herein, inter alia, seeks quashing and setting aside of the Order-in-Appeal dated 22.06.2026, passed by the learned Appellate Authority, State Tax, Jaipur-II, whereby the appeal preferred against the Order-in-Original dated 23.08.2024 was rejected. The petitioner further seeks quashing of the Order-in-Original dated 23.08.2024, passed by the Joint Commissioner, State Tax, Commercial Taxes Department, Circle H, Jaipur-II, whereby the demand raised against the petitioner, on account of alleged excess availment of Input Tax Credit was confirmed (for Financial Year: April 2019 to March 2020). The appeal against the said order was filed on 15.04.2025, i.e., after a delay of 115 days. However, the Appellate Authority vide ....
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....of the Department. 2.1 Learned counsel for the petitioner further submits that the petitioner was wholly unaware of the Show Cause Notice dated 08.05.2024 and the demand raised against it vide the Order-in-Original dated 23.08.2024. It is submitted that the said order and consequential demand were also unsigned and were not effectively served upon the petitioner. He submits that the said Show Cause Notice and Order-in-Original were merely uploaded on the common GST portal. 2.2 Learned counsel for the petitioner lastly submits that the said Order-in-Original came within the petitioner's knowledge only when the Department contacted the petitioner in connection with recovery of the aforesaid demand in the month of April, 2025. It is ....
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....vided 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 view....