[2026:RJ-JP:27709-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8340/2026 URN: CW / 18431U / 2026 Sh. Hemant Jain, Proprietor - M/s Swastik Enterprises Having Its Principal Place Of Business At - 746, Chaju Lal Shah Street Godikon Ka Rasta, Kishanpole Bazar Jaipur, Rajasthan, 302003 (Erstwhile Address) And Currently Residing At - Flat No.- 206 First Floor, Khasra No. 298/1, 413/300, 414/300, 416/299 (B), Opp. Iskcon Temple Muhana Road Mansarovar Jaipur, Village Ramsinghpura Urf Dholai Tehsil Sanganer, Jaipur Rajasthan - 302020. ----Petitioner Versus 1. The Union Of India, Through Finance Secretary, North Block, Central Secretariat, New Delhi- 110001. 2. The State Of Rajasthan, Through Secretary, Department Of Commercial Taxes, Government Of Rajasthan, Secretariat, Jaipur. 3. Appellate Authority, State Tax, Jaipur I, Commercial Taxes Department, Rajasthan, Kar Bhawan, Ambedkar Circle, C- Scheme, Bhawani Singh Rd, Jaipur, Rajasthan 302005. 4. The Assistant Commissioner State Tax Ward- I, Circle-A Zone- Jaipur I Room No. 237 Sambhagiya Kar Bhawan, Jhalana Institutional Area Jaipur. ----Respondents For Petitioner(s) : Mr. Ranjan Mehta, Adv. Mr. Jaideep Malik, Adv. Mr. Vaidik Sharma, Adv. Mr. Keshav Khandelwal, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal, Adv. HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order(Oral) 20/07/2026 Per: Arun Monga, J. 1. The petitioner herein, inter alia, seeks a direction commanding respondent No.3 to condone the delay of 386 days in filing the appeal against the Order-in-Original dated 11.09.2024 (Annexure-6),passed by the The Assistant Commissioner State Tax Ward- I, Circle-A Zone-Jaipur, [2026:RJ-JP:27709-DB] (2 of 4) [CW-8340/2026] whereby the claim of ITC amounting to Rs.61,41,836/- for Financial Year 2018-19, was raised on the account of availment of Input Tax Credit by the petitioner from suppliers whose GST registrations were cancelled ab initio. The appeal against the said order was filed on 30.01.2026. However, the Appellate Authority vide order dated 27.03.2026 dismissed the appeal on the ground of limitation as it does not have the power to condone the delay in filing the appeal. Aggrieved by the same petitioner filed this instant writ petition on 15.04.2026. 2. The learned counsel for the petitioner submits that the delay in filing the present appeal is neither deliberate nor intentional but has occurred due to circumstances beyond the control of the Appellant. The impugned order was communicated on 11.09.2024, and the appeal was required to be filed on or before 11.12.2024 in terms of Section 107(1) of the CGST Act, 2017. Although the Appellant was desirous of pursuing the statutory remedy, the appeal could not be filed within the prescribed period on account of serious health issues, which persisted for a considerable duration and rendered the Appellant incapable of attending to legal and statutory compliances. The Appellant was, therefore, prevented by sufficient cause from preferring the appeal within the period of limitation. 2.1 He further contends that the Appellant had entrusted all GST- related compliances, including operation of the GST common portal, to the accountant, who was exclusively handling the GST proceedings. No separate notice or communication of the impugned order was ever received by the Appellant through any other mode, and the order uploaded on the GST portal remained unnoticed. Subsequently, the accountant left the employment without informing the Appellant, as a result of which the Appellant remained unaware of the notices and the [2026:RJ-JP:27709-DB] (3 of 4) [CW-8340/2026] impugned order. The Appellant had also discontinued the business in the year 2020 and was under the bona fide belief that no proceedings or demands were pending, and therefore had no occasion to regularly access the GST portal. The Appellant came to know of the impugned order only upon receipt of Recovery Notice No. 205 dated 27.01.2026, whereupon immediate steps were taken to file the present appeal along with this application seeking condonation of delay. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI1, M/s Molana Construction Company v. Central Goods and Service Tax Department & Or2, Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors.3, RPC PSIPL JV Vs. State of Rajasthan & Ors.4 and RPC PSIPL JV Vs. State of Rajasthan & Ors.5 argues that 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. 5. Learned counsels for the respondents oppose the above submission and contends that the impugned order has rightly been passed and appeal is now barred by limitation. 6. Having heard, as above, it transpires that while it is true that the Appellate Authority is bound by the statutory provisions of limitation provided under Section 107 of the RGST/CGST Act, 2017, however, 1 2026 SCC OnLine RAJ 2115 2 2024 SCC OnLine Raj 3938 3 D.B. CWP 14658/2024 4 D.B. CWP 7260/2025 5 D.B. CWP 11794/2025 [2026:RJ-JP:27709-DB] (4 of 4) [CW-8340/2026] 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. In the premise, following the consistent view as already taken by this Court, ibid, we allow the present writ petition to the extent of condoning the delay in filing of the appeal by the petitioner. 9. Accordingly, the Appellate Authority shall now entertain the appeal of the petitioner and adjudicate the same on merits, provided the same is filed within 30 days of the instant order being uploaded on the website of this court. 10. Stay petition and all pending application also stand disposed of. (ASHUTOSH KUMAR),J (ARUN MONGA),J 40/Mohita/Tanisha