Tag Archives: HIGH COURT OF RAJASTHAN

Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93

By | September 5, 2026
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Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Adjudication Orders Passed Against Deceased Quashed for Natural Justice Violation With Liberty Given to Proceed Against Estate Under Section 93 Issue Whether statutory tax, interest, and penalty liabilities of a deceased sole proprietor can be… Read More »

High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee.

By | September 4, 2026
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High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. High Court condones appeal delay caused by CA’s communication failure to prevent grave injury to assessee. Issue Whether a statutory appeal under Section 107 of the CGST/RGST Act can be admitted by condoning delay beyond the statutory period when… Read More »

Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits

By | September 3, 2026
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Appellate Delay Caused by Portal-Only Service Condoned and Restored for Adjudication on Merits Issue Whether an appeal dismissed as time-barred under Section 107 should be condoned and restored for a decision on merits when the underlying Show Cause Notice and Order-in-Original were served exclusively via the GST portal without separate acknowledgment or effective communication. Facts… Read More »

Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void

By | September 3, 2026
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Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void   Unsigned and Unauthenticated Show Cause Notice and Order Lacking Physical or Digital Signature Are Non-Est and Void Issue Whether an unauthenticated Show Cause Notice (SCN) and adjudication order lacking a physical or digital signature, and uploaded solely… Read More »

Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice.

By | September 2, 2026
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Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Writ Court condoned medical delay in filing GST appeal to prevent prejudice and advance justice. Issue Whether the High Court under Article 226 of the Constitution of India can condone a delay beyond the statutory period under Section 107 of… Read More »

Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger

By | September 2, 2026
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Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Unlawful Blocking of ITC Under Rule 86A Warranted Warning Despite Subsequent Automatic Unblocking of Electronic Ledger Issue Whether any substantive relief survives in a writ petition challenging the unreasoned blocking of Input Tax Credit (ITC) under Rule 86A of… Read More »

Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation

By | August 28, 2026
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Delay in Filing Appeal Condoned as Mere Portal Upload Without Acknowledgment Does Not Trigger Limitation Issue Whether an appeal under Section 107 can be entertained on merits by condoning a 450-day delay when the Order-in-Original was served solely via portal upload without manual service, personal hearing, or acknowledgment. Facts Assessment Period: Financial Year 2018-19. Mode… Read More »

Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order

By | August 28, 2026
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Appeal Directed to Be Heard on Merits as Delay in Filing Was Condoned Due to Improper Service of Order Issue Whether an appeal under Section 107 of the CGST/RGST Act should be entertained on merits by condoning the delay when the Order-in-Original was served solely by uploading it on the GST portal under “Additional Notices… Read More »

Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload.

By | August 27, 2026
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Delay in filing GST appeal condoned under writ jurisdiction as delayed knowledge arose from portal upload. Issue Whether the High Court, under its writ jurisdiction, can condone a delay of 645 days in filing a statutory appeal under Section 107 of the CGST/RGST Act when the appellate authority is statutorily constrained and the delay was… Read More »

GST Cannot Be Imposed on University Affiliation Fee Exempted Under Notification No. 12/2017-CT

By | August 11, 2026
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GST Cannot Be Imposed on University Affiliation Fee Exempted Under Notification No. 12/2017-CT Issue Whether GST can be levied and collected on the affiliation fee paid by an affiliated college to the university (RUHS) for the assessment periods 2023-2024 to 2027-2028 under Heading No. 9962 / Section 9 of the Central Goods and Services Tax… Read More »