[Cites 3, Cited by 0]
Rajasthan High Court - Jodhpur
M/S Kissan Cotton Mills vs State Of Rajasthan ... on 8 December, 2025
[2025:RJ-JD:53045-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 23799/2025
M/s Kissan Cotton Mills, Through Its Proprietor Shri Mahendra
Singh, S/o Shri Amar Singh, Aged 57 Years, R/o Parabsar, Dist.
Hanumangarh, Having Its Principal Place Of Business At 10 Am,
Rawatsar, Hanumangarh, Rajasthan, 335524.
----Petitioner
Versus
1. State Of Rajasthan, Through The Secretary, Department
Of Finance, Secretariat, Jaipur, 302005.
2. Union Of India, Through Secretary Finance, Ministry Of
Finance, Department Of Revenue, Government Of India,
Shastri Bhawan, New Delhi-110001.
3. Goods And Services Tax Council, Through Its Secretary,
5Th Floor, Tower Ii, Jeevan Bharti Building, Janpath Road,
Connaught Place, New Delhi-110001.
4. The Chief Commissioner (Sgst), Commercial Tax Dept,
Kar Bhawan, Ambedkar Circle, Jaipur 302005.
5. The Deputy Commissioner, State Tax, Circle A,
Hanumangarh, Rajasthan, 335513.
----Respondents
For Petitioner(s) : Mr. Sharad Kothari
Mr. Pranjul Mehta
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG
Mr. Harshwardhan Singh
Mr. Vaibhav Bhansali for
Mr. Bharat Vyas, ASG
Mr. Rishabh Dadhich for
Mr. Rajvendra Saraswat
HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU
Order
08/12/2025
1. Issue notice.
2. Counsel accepts notice on behalf of the respondents.
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[2025:RJ-JD:53045-DB] (2 of 3) [CW-23799/2025]
3. The only aspect raised by the writ petitioner is that it should
be given opportunity of hearing by the Appellate Court in relation
to the appeal preferred by it relating to the order passed in
respect of the year 2019-2020.
4. Is is stated that that the delay occurred in filing the appeal
was on account of bonafide reasons.
5. The person who was handling the affairs of the business i.e.
the proprietor was in judicial custody since 2018. Behind his back,
the brother of the proprietor was only safeguarding the assets and
had no knowledge of the GST law and portal. The delay is being
sought to be condoned.
6. Learned counsel appearing for the respondents submitted
that the time laid down under Section 107 of the Central Goods
and Services Tax (CGST) Act, 2017 does not allow the appellate
authority to condone the delay more than the time which has been
fixed under the provisions. The Supreme Court in the case of
Tecnimont Private Limited (formerly known as Tecnimont
ICB Private Limitated) Vs. State of Punjab and Ors.(2021)
12 SCC 477 held the provisions of Section 107 to be sacrosanct
so far as the Tribunal is concerned and we could not have the
power to condone the delay beyond the period prescribed therein.
However, the power of this Court under Article 226 of the
Constitution of India would not be curtailed so as to condone the
delay in appropriate cases considering the facts and circumstances
therein.
7. This Court in a judgment passed in the case of Eagle Trans
Shipping And Logistics India Private Limited Vs. Union of
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[2025:RJ-JD:53045-DB] (3 of 3) [CW-23799/2025]
India & Ors.(D.B Civil Writ Petition No. 15466/2025) held
as under:
"12. It is settled law that no person can be left
remediless if the appeal is barred by limitation.
This Court would have to examine the case on
merits. However, the power under Article 226 of
the Constitution of India is wide enough and
cannot be fettered by the provisions of law. If in
a particular case, we find that in the interest of
justice, the delay should be condoned, also
considering the facts that the knowledge of the
order cannot be said to have been gained
especially when the e-mail itself dost not reflect
the detailed order and the portal does not
contain the detailed order, it cannot be assumed
that the petitioner was having full knowledge of
the order passed by the respondents."
8. Considering the facts as noticed above, we deem it
appropriate to condone the delay in filing of the appeal and direct
that if any appeal is preferred within a period of one month from
today, the same shall be taken into consideration and decided on
merits.
9. The writ petition stands disposed of.
(BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACJ
117-divyaP/-
(Uploaded on 09/12/2025 at 12:26:09 PM)
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