Rajasthan High Court - Jodhpur
Sankhla Builders vs State Of Rajasthan ... on 19 August, 2025
[2025:RJ-JD:37069-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 18475/2023
Sankhla Builders, Through Its Authorized Signatory And Director
Smt. Sarita Sankhla W/o Shri Narpat Singh Sankhla, Road No. 5,
Nayapura, Mandore, Jodhpur, Rajasthan - 342001.
----Petitioner
Versus
1. State Of Rajasthan, Through The Additional Chief
Secretary (Finance), Finance Department, Government Of
Rajasthan, Secretariat, Jaipur, Rajasthan.
2. Chief Commissioner State Tax Kar Bhawan, Ambedkar
Circle, C-Scheme, Bhawani Singh Road, Jaipur, Rajasthan.
3. Additional Commissioner, Kar Bhawan, Kacheri Parishad,
Jodhpur, Rajasthan.
4. Joint Commissioner, Kar Bhawan, Kacheri Parishad,
Jodhpur, Rajasthan.
----Respondents
For Petitioner(s) : Mr. Manvendra Rathore with Ms.
Soumya Choudhary.
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG.
HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
19/08/2025
1. There are two orders which are impugned in this petition;
first is order dated 11th May 2023 by which petitioner was saddled
with goods and service tax for February 2023. This order was
passed under Section 62 of the GST Act after issuing notice under
Section 46 of the Act. Second order is dated 23 rd May 2023 also
passed under Section 62 of the Act for March 2023. For February
[2025:RJ-JD:37069-DB] (2 of 3) [CW-18475/2023]
2023, tax liability is assessed at Rs.11,92,234/- and for March
2023, it is assessed at Rs.11,76,184/-.
2. There is an averment in petition that returns were filed late
in view of accountant leaving the job in April 2023 and after
notices were received, liability has been discharged.
3. Petitioner's appeals came to be dismissed on grounds of
delay of 55 days & 43 days in filing appeals and the other by
virtue of a notification issued in June 2023. According to
petitioner's counsel, for reasons given in appeals and in petition
the delay ought to have been condoned. As regards notification,
counsel states that it is not applicable.
4. Purely in view of the fact that liability has been discharged,
we condone the delay and remand the matter for de-novo
consideration by appellate authority.
5. In fact in affidavit-reply it is also admitted that tax payer
submitted GSTR-1 on 16.09.2023.
6. In the circumstances, petition is allowed and impugned order
dated 18th October 2023 is quashed and set aside and matter is
remanded for de-novo consideration by appellate authority. All
rights and contentions are kept open. Appellate Authority shall
pass reasoned order on merits dealing with submissions of
petitioner including on applicability of notification. Before passing
any order, a personal hearing shall be given and notice thereof
shall be communicated at least five working days in advance. If
the authority is going to rely on any order or judgment of any
court or tribunal, a list thereof shall be made available to
petitioner so that petitioner may be able to deal with/distinguish
[2025:RJ-JD:37069-DB] (3 of 3) [CW-18475/2023]
the same. If it is unreported order, a copy thereof shall also be
made available to petitioner.
7. Appellate Authority shall pass a final order on or before 30 th
September 2025. Until appeals are disposed, no coercive steps
shall be taken.
8. The undertaking of petitioner not to seek any adjournment
and to cooperate with authority is accepted. If petitioner does not
appear for personal hearing, subject to giving five days working
notice, Appellate Authority may dispose the appeals.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
15-a.asopa/-
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