[Cites 2, Cited by 0]
Rajasthan High Court - Jodhpur
Shayona Granites vs State Of Rajasthan ... on 5 February, 2026
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2026:RJ-JD:6629-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 1549/2024
Shayona Granites, Proprietor Sumit Oad, Address 18, Green
Park, Pali, Rajasthan, 306401
----Petitioner
Versus
1. State Of Rajasthan, Through Secretary, Ministry Of
Finance
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. Commissioner Of State Tax, Rgst, Kar Bhawan,
Ambedkar Circle, C-Scheme, Jaipur.
5. Assistant Commissioner, State Tax, Ward -I, Circle - B,
Pali, Ground Floor, Kar Bhawan, Near Vradhashram,
Behind Railway Station, Pali.
----Respondents
For Petitioner(s) : Mr. Sharad Kothari with
Mr. Dinesh Kumar Bishnoi and
Mr. Kalpit Shishodia
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG
Mr. Ram avtar Sikhwal for
Mr. Nathu Singh Rathore, AAG
Mr. Kuldeep Vaishnav, Dy.G.C.
Mr. Rajat Arora
Mr. Vipul Singhvi
Mr. Rajvendra Sarswat with
Mr. Jitesh Kumar Suthar
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
05/02/2026
Per: Arun Monga, J
1. The petitioner herein, inter alia, seeks a direction
commanding respondents to entertain the appeal and also
condone the delay and allow the filing of appeal against the
assessment order dated 31.05.2023 (Annexure-3), passed by the
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Assistant Commissioner, whereby an additional GST demand for
Financial year 2017-2018, 2018-2019, 2019-2020, 2020-2021
and 2021-2022 reverse charge on payment of royalty and DMFT
by the petitioner. The appeal against the said order could not per
force be filed before the Appellate Authority as the online status of
the appeal would reveal that the same is time barred. The
petitioner is thus left remediless. Hence, the petitioner, without
availing the remedy of appeal, has preferred this instant writ
petition.
2. The delay in filing the present appeal/petition was neither
intentional nor deliberate but occurred due to extraordinary and
unavoidable medical and personal circumstances faced by the
Petitioner. On 31.03.2023, an unforeseen and violent incident took
place wherein unidentified assailants unlawfully entered the
residence of the Petitioner and brutally assaulted family members.
The son of the proprietor of the Petitioner firm, aged about 19
years, sustained grievous and life-threatening injuries requiring
urgent hospitalization. An FIR bearing No. 63/2023 was promptly
lodged before the jurisdictional police station. Owing to the critical
condition of the injured child, the Petitioner was compelled to
remain continuously engaged in medical treatment, hospital
coordination, and family care, thereby rendering the Petitioner
incapable of taking timely legal steps against the impugned order
as prescribed under the CGST Act.
2.1. That following the assault, the injured son was admitted to
Apollo Hospital, Ahmedabad on 01.04.2023 and later shifted to
Sterling Hospital on 08.04.2023 due to severe complications,
including loss of movement in the right lower limb, where
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treatment continued until 18.04.2023. Subsequently, further
medical complications arose on 23.05.2023, necessitating
treatment at Shri Sardar Patel Hospital, Ahmedabad. Even till
date, the child remains under continuous medical supervision and
physiotherapy under Dr. Bharat Dave at Sterling Hospital,
Ahmedabad, with persistent mobility impairment. The Petitioner
has been under extreme emotional, physical, and financial distress
while attending to prolonged medical care and rehabilitation. It
was only during this prolonged medical crisis that the Petitioner
became aware of the impugned order, resulting in the unavoidable
delay in filing the present proceedings, which deserves to be
condoned in the interest of justice.
3. In the aforesaid backdrop, we have heard the learned
counsels for the parties and perused the record.
4. Learned Counsel for the petitioner, relying on the various
Division Bench judgments of this very Court in M/s Molana
Construction Company v. Central Goods and Service Tax
Department & Ors1, Man Singh Tanwar v. Commissioner,
Central goods and Services Tax Department & Ors. 2, RPC
PSIPL JV Vs. State of Rajasthan & Ors 3 and RPC PSIPL JV
Vs. State of Rajasthan & Ors 4 argues that sufficient cause of
delay in filing the appeal due to circumstances beyond control has
been shown and thus appeal be directed to be considered on
merits after condoning the delay by this court.
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5. Learned counsel for the respondents opposes the above
submission and contends that the assessment order has rightly
been passed, appeal is now barred by limitation.
6. Having heard, as above, it transpires that while it is true that
the Appellate Authority is bound by the statutory provisions of
limitation provided under Section 107 of the RGST Act, however,
considering the reasons owing to which the petitioner could not
submit its appeal within the stipulated time, being beyond its
control, non- adjudication of appeal on merits would cause grave
injury and prejudice to the petitioner.
7. In the judgments cited above, this Court, while allowing the
writ petitions, have issued directions to entertain the appeal on
merits.
8. In the premise, following the same view as already taken by
various Coordinate Benches of this Court, ibid, with which we are
in agreement, we allow the present writ petition to the extent of
condoning the delay in filing of the appeal by the petitioner.
9. Accordingly, the Appellate Authority is directed to now
entertain the appeal of the petitioner and adjudicate the same on
merits.
10. Stay petition and all pending applications, if any, stand
disposed of.
(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J
71-Devanshi/-
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