Tag Archives: State of Rajasthan

Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107.

By | October 21, 2026
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Merely uploading an order on the GST portal does not constitute valid communication for limitation under Section 107. Issue Whether mere electronic uploading of an order on the GST portal constitutes valid communication/service under Section 169 to trigger the commencement of the limitation period for filing an appeal under Section 107(1). Whether an appeal dismissed… Read More »

Writ petition against fraud SCN is premature when statutory adjudication remedy is available.

By | October 21, 2026
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Writ petition against fraud SCN is premature when statutory adjudication remedy is available. Issue Whether a writ petition under Article 226 of the Constitution of India is maintainable to quash Show Cause Notices (SCNs) issued under Section 74 in the absence of patent lack of jurisdiction or mala fides. Whether contested factual and legal pleas… Read More »

Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload

By | October 17, 2026
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Limitation Period for Appeal Starts Only Upon Proper Communication of Order, Not Mere Portal Upload Issue Whether the statutory limitation period of three months plus one month for filing a GST appeal under Section 107 commences from the date an assessment order is merely uploaded on the portal, or from the date it is validly… Read More »

High Court Directs Appellate Authority to Adjudicate Appeal on Merits Condoning Portal Communication Delay

By | September 23, 2026
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High Court Directs Appellate Authority to Adjudicate Appeal on Merits Condoning Portal Communication Delay Issue Whether the High Court under Article 226 can direct the Appellate Authority to entertain and decide a GST appeal on merits where the adjudication order was uploaded under the portal’s “Additional Notices and Orders” tab without serving a physical copy,… Read More »

High Court Condones Appeal Delay Due to Bona Fide Medical Reasons and Orders Adjudication on Merits

By | September 17, 2026
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High Court Condones Appeal Delay Due to Bona Fide Medical Reasons and Orders Adjudication on Merits Issue Whether the High Court can exercise its extraordinary jurisdiction under Article 226 to condone a delay beyond the statutory limit under Section 107 of the CGST/RGST Act, 2017, where the taxpayer was prevented from filing the appeal due… Read More »

Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing

By | September 9, 2026
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Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Availability of Efficacious Alternate Appellate Remedy Precludes Writ Relief Against GST Orders Passed Without Personal Hearing Issue Whether a writ petition challenging an Order-in-Original and a subsequent rectification rejection order can be entertained when the statutory remedy of appeal… Read More »

Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary

By | September 5, 2026
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Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Bail Granted Under Section 132 RGST as Investigation Was Complete and Custodial Interrogation Was Unnecessary Issue Whether an accused partner arrested under Section 132(1) of the RGST Act for alleged GST evasion of ~₹10 crores is entitled to bail under… 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 »

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 »