[2025:RJ-JP:38379-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14279/2024 Mohammad Saddam S/o Mohammad Samid, B-13, Khajan Basti, Hari Nagar, South West Delhi- 110064 ----Petitioner Versus 1. State Of Rajasthan, Through Commissioner, State Tax, Rajasthan, Jaipur 2. Appellate Authority-I, State Tax, Jaipur 3. Assistant Commissioner, State Tax, Ward-II, Circle-Anti Evasion, Bhiwadi. 4. Union Of India, Through Its Finance Secretary, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr. Vivek Singhal For Respondent(s) : Mr. Bharat Vyas, AAG with Mr. Jaivardhan Joshi Mr. Vedant Agarwal HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 18/09/2025 1. Both the counsels are agreed that the case can be decided at this stage. 2. The facts is that the petitioner was In-charge of the truck bearing registration No. HR 55 Y 1106 and was carrying goods belonging to M/s Amit Re Rolling Pvt. Ltd. Bhiwadi, Alwar. The vehicle was detained by respondent No. 3 on 20.06.2021. 3. It was informed that the owner of the goods is M/s Amit Re Rolling Pvt. Ltd. Inspite of that the order demanding the penalty and tax from the petitioner on 01.07.2021 was passed against the [2025:RJ-JP:38379-DB] (2 of 3) [CW-14279/2024] petitioner who was In-charge of the conveyance. The petitioner deposited 10% of the demand tax and filed an appeal manually before the Appellate Authority, Alwar on 08.07.2021. The Appellate Authority, Alwar issued notice on 04.08.2021 and thereafter, passed order on 19.08.2021, transferring the appeal to Appellate Authority-1, State Tax Jaipur, as the Commissioner State Tax directed the appeal to be decided Online and the petitioner was unable to file the appeal Online which was stated to be resolved and hard copies were accepted on 04.05.2023. 4. However, instead of Appellate Authority-I, State Tax therefore, which had received appeal on 04.05.2023 to decide the case. The Appellate Authority, Alwar dismissed the appeal on the ground of delay vide order dated 21.06.2023 after realizing the error. The appeal had already been transferred to Appellate Authority-I, State Tax Jaipur. The petitioner again filed the appeal Online on 14.07.2023, however, the Appellate Authority again rejected the appeal vide order dated 18.08.2023 on the ground of delay. In these circumstances, the petitioner has approached this Court. 5. Learned counsel for the State and the Department candidly submit that both the authorities have committed an error due to a technical glitch. He further submits, on instructions, that this Court may pass appropriate orders in the matter. Accordingly, this Court directs the respondents to consider and decide the appeal preferred by the petitioner before the Appellate Authority-I, State Tax, Jaipur, where the appeal was filed online. The petitioner shall be afforded an opportunity of hearing, and the matter shall be decided on merits. In case any amount is found refundable, the [2025:RJ-JP:38379-DB] (3 of 3) [CW-14279/2024] same shall be refunded to the petitioner within a period of one month from today. 6. In view of the above, the petition is allowed. 7. Pending application, if any, also stands disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J ANIL SHARMA /215