GST update /2026-27/0086

Aakar Constructions (Firm), through Partner Shri Sanjeev Singh v. Deputy Commissioner Circle-J

GST UPDATE

Condonation of delay for filing appeal under Section 107 can be granted where there are sufficient reasons which were beyond control of the appellant for filing appeal timely.

Writ Petition No.: 38/2024

Court: High Court of Rajasthan (Jaipur Bench)

Case Title: Aakar Constructions (Firm), through Partner Shri Sanjeev Singh v. Deputy Commissioner Circle-J

Outcome:Appeal was allowed.

Judgement Date: 03.09.2026

BRIEF FACTS OF THE CASE:

M/s Aakar Constructions (hereinafter referred to as Petitioner). In the instant case, a show cause notice was served to the petitioner demanding GST on the ground that GST return was not filed for the period March 2023 by the petitioner. The said allegation were confirmed by the order passed by adjudicating authority. Petitioner failed to file appeal as the online status of the appeal would reveal that the same is time barred. Thus, petitioner preferred writ petition before the Hon’ble High Court.

QUESTION BEFORE HON’BLE COURT:

Whether condonation of delay be granted where the appeal filed by the appellant is time barred and the delay occurred as the notice was only uploaded on the portal and not served by any other means. Further the portal was not checked owing to the dispute amongst the Partners?

BRIEF ARGUMENTS BY APPELLANT:
Appellant submitted following contentions: -

That the delay occurred in filing the appeal was bonafide and non-intentional as the impugned notice and order-in-original were not effectively served upon to the petitioner. As the same were merely uploaded on the GST portal and since there was dispute amongst the partners of the petitioner-firm, same got un-noticed by all the partners. Hence, the petitioner could not avail the appeal remedy within the prescribed time limit for filing the appeal.
That the petitioner firm through its partners came to know about the fact of order-in-original when its bank account was seized in pursuance of the said order-in-original. As soon as the petitioner through its partner got aware about the impugned order, petitioner took steps to comply with the statutory requirements and avail the appropriate remedy. However, till then the appeal got time barred on the GST portal.

Therefore, impugned order should be set aside.

BRIEF ARGUMENTS BY REVENUE DEPARTMENT:

Revenue Department contended that:

That the writ in the instant case is not maintainable as the alternative remedy i.e. appellate remedy was available to the petitioner.

FINDINGS & JUDGEMENT:

Following are the findings of the Court in the instant case:
Based on the contentions of both the parties, following are the observations and judgment of the Tribunal:

The provisions as contained in Section 107(1) of the CGST Act 2017 were referred and based on that it was held that the court is not inclined to directly entertain the instant writ petition.
That the instant writ petition was filed against the impugned order-in-original i.e. after a delay of 99 days beyond the statutory period prescribed for filing an appeal under Section 107.
It was held that the delay occurred due to circumstances which were beyond the control of the petitioner. Furthermore, reliance was placed upon the decision in the case of M/s Molana Construction Co. v. Central Goods and Service Tax Department and ors [(2024) 21 Centax 555 (Raj.) / 2024 (89) G.S.T.L. 353 (Raj.)], Man Singh Tanwar v. Commissioner, Central Goods and Service tax Department & ors. [(2024) 22 Centax 483 (Raj.)] in which it was held that where sufficient cause of delay in filing the appeal due to circumstances beyond control has been shown and thus appeal be directed to be considered on merits after condoning the delay by this court.
Based on above, directions were given to the appellate authority to entertain the appeal filed by the petitioner and adjudicate the same on merits of the case provided the same is filed within 30 days of the instant order.

Thus, the appeal filed by the appellant was allowed.

Author's Comment:
This judgement reinstates the principle adopted by the High Courts across nation that delay can be condoned in the genuine cases beyond the control of the Taxpayer. High Courts tends to adopt the liberal approach in the interest of justice. This judgement given by the Rajasthan High Court assumes much significance for our readers as the Order of the Higher Courts is binding on all the lower forums.

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GST update /2026-27/0086

GST UPDATE

BRIEF FACTS OF THE CASE:

QUESTION BEFORE HON’BLE COURT:

BRIEF ARGUMENTS BY REVENUE DEPARTMENT:

FINDINGS & JUDGEMENT:

Opinion

Author’s Comment:

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