[2026:RJ-JP:3523-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19310/2024 M/s Hindustan Industries, G-43, Groth Center Extension Riico, Dholpur, Rajasthan Through Its Partner Shri Pawan Kumar Jain S/o Shri Uttam Chand Jain, Aged About 65 Years, Residing At 12 Chandra Palace Dholpur House M.g. Road Shahaganj Agra, U.p.- 282010. ----Petitioner Versus 1. The Joint Commissioner, State Goods And Service Tax Department, Circle Dholpur Ac/cto Ward Circle Dholpur- Bharatpur Rajasthan State/ut Rajasthan 2. State Of Rajasthan, Through Its Additional Chief Secretary, Department Of Finance Secretariat Jaipur, Rajasthan 3. Union Of India, Through Its Finance Secretary, Ministry Of Finance, Government Of India, New Delhi. ----Respondents For Petitioner(s) : Mr. D.P. Sharma, Adv. with Mr. Abhishek Khangarat, Adv. For Respondent(s) : Ms. Mahi Yadav, AAG HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 27/01/2026 1. At the threshold, Ms. Mahi Yadav, learned counsel for the respondent-State submits that there are statutory provisions under Section 107 and 112 of CGST Act, 2017 / RGST Act, 2017, which reads as under :- "Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services [2026:RJ-JP:3523-DB] (2 of 6) [CW-19310/2024] Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within six months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. (3) Where, in pursuance of an order under sub-section (2), the authorised officer makes an application to the Appellate Authority, such application shall be dealt with by the Appellate Authority as if it were an appeal made against the decision or order of the adjudicating authority and such authorised officer were an appellant and the provisions of this Act relating to appeals shall apply to such application. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. (5) Every appeal under this section shall be in such form and shall be verified in such manner as may be prescribed. (6) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said [2026:RJ-JP:3523-DB] (3 of 6) [CW-19310/2024] order, 1[subject to a maximum of 3[twenty] crore rupees], in relation to which the appeal has been filed. Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty has been paid by the appellant.] (7) Where the appellant has paid the amount under sub- section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Authority may, at the time of hearing of an appeal, allow an appellant to add any ground of appeal not specified in the grounds of appeal, if it is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. (11) The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order: Provided further that where the Appellate Authority is of the opinion that any tax has not been paid or short- paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, no order requiring the appellant to pay such tax or input tax credit shall be passed unless the appellant is given notice to show cause against the proposed order and the order is [2026:RJ-JP:3523-DB] (4 of 6) [CW-19310/2024] passed within the time limit specified under section 73 or section 74 4[or section 74A]. (12) The order of the Appellate Authority disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Territory Tax or an authority designated by him in this behalf. (16) Every order passed under this section shall, subject to the provisions of section 108 or section 113 or section 117 or section 118 be final and binding on the parties. Section 112 Appeals to Appellate Authority.- :- (1) Any person aggrieved by an order passed against him under section 107 or section 108 of this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act may appeal to the Appellate Tribunal against such order within 1three months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal 4[; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later.] 2........... 3......... 4......... 5........... [2026:RJ-JP:3523-DB] (5 of 6) [CW-19310/2024] (6) The Appellate Tribunal may admit an appeal within three months after the expiry of the period referred to in sub-section (1) 4[or permit the filing of an application within three months after the expiry of the period referred to in sub-section (3)], or permit the filing of a memorandum of cross-objections within forty-five days after the expiry of the period referred to in sub-section (5) if it is satisfied that there was sufficient cause for not presenting it within that period. 7............ 7............ (8) No appeal shall be filed under sub-section (1), unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him, and (b) a sum equal to 5[ten per cent.] of the remaining amount of tax in dispute, in addition to the amount paid under sub-section (6) of section 107, arising from the said order, 3[subject to a maximum of 5[twenty crore rupees]] , in relation to which the appeal has been filed. [Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten per cent. of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant.] (9) Where the appellant has paid the amount as per sub- section (8), the recovery proceedings for the balance amount shall be deemed to be stayed till the disposal of the appeal." 2. At this juncture, learned counsel for the petitioner submits that the statutory remedy of appeal cannot be availed because the limitation period has already expired. However, he draws the attention of this Court to Annexure-7, which is a medical certificate and contends that the petitioner’s medical condition prevented him from appearing before the authorities in time. Consequently, without the petitioner’s stand coming on record, the [2026:RJ-JP:3523-DB] (6 of 6) [CW-19310/2024] impugned order came to be passed. He fairly submits that if the delay is condoned, the petitioner will prefer the statutory appeal. 3. Learned counsel appearing for the respondent-State does not oppose the aforesaid prayer. 4. In light of the limited submissions made, the present writ petition is disposed of by granting liberty to the petitioner to file a statutory appeal under the appropriate provisions of CGST Act, 2017 / RGST Act, 2017 within a period of 30 days from today, which shall be heard and decided on merits expeditiously and strictly in accordance with law. (SANGEETA SHARMA),J (DR.PUSHPENDRA SINGH BHATI),J Sudheer/Heena/122