[Cites 3, Cited by 0]
Rajasthan High Court - Jodhpur
Kheta Ram vs The Union Of India ... on 9 February, 2026
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2026:RJ-JD:7117-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 24389/2025
Kheta Ram S/o Shri Pancha Ram, Aged About 40 Years, R/o
Cheepasariya, Jaisalmer, Rajasthan, 345001.
----Petitioner
Versus
1. The Union Of India, Through Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New
Delhi- 110001.
2. The Gst Council, Through The Chairman, Secretariat, 5Th
Floor, Tower Ii, Jeevan Bharati Building. Janpath Road,
Connaught Palace, New Delhi- 110001.
3. The Assistant Commissioner, Circle Jaisalmer, Jodhpur I,
Ward Ii, Rajasthan.
----Respondents
For Petitioner(s) : Mr. Aman Rewaria, through VC for Mr.
Parasmal Chopra
Ms. Shashi Vaishnav and Mr. Gaurang
Deora for Mr. Dinesh Kumar Joshi
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG
Mr. Rajat Arora
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order (Oral)
09/02/2026
Per: Arun Monga, J
1. The petitioner herein seeks a direction for restoration of his
GST registration forthwith by quashing and setting aside the
impugned order dated 16.08.2024 issued by the Assistant
Commissioner, Circle Jaisalmer, Jodhpur-I, Ward-II, Rajasthan,
whereby the petitioner's GST registration was cancelled, as well as
the order dated 06.11.2025 passed by the Appellate Authority,
State Tax, Jodhpur, rejecting the appeal preferred under Section
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[2026:RJ-JD:7117-DB] (2 of 4) [CW-24389/2025]
107 of the Central Goods and Services Tax Act, 2017 as time-
barred. Aggrieved by the dismissal of the said appeal on the
ground of limitation, the petitioner, being the sole proprietor, has
approached this Court seeking issuance of an appropriate writ,
direction, or order quashing the appellate order, as the same has
been passed without due consideration of the sufficient cause
shown for the delay, which occurred due to circumstances beyond
the petitioner's control.
2. Learned counsel for the Petitioner respectfully submits that
the Petitioner was prevented by sufficient and bona fide cause
from filing the present appeal within the prescribed period of
limitation. During the relevant period, the Petitioner was suffering
from a serious spinal ailment, namely straightening of the lumbar
spine curvature suggestive of paraspinal myospasm, resulting in
severe back pain, restricted mobility, and inability to sit or stand
for prolonged periods. The Petitioner remained under continuous
medical supervision and required physiotherapy, medication, and
prescribed bed rest. Medical records in support thereof are
annexed herewith as Annexure-2.
2.1. Learned counsel submits that on account of the aforesaid
medical condition, the petitioner was physically incapacitated from
carrying out routine business and statutory compliance activities,
including computer-based functions such as bookkeeping,
accessing the GST portal, and managing statutory filings. During
flare-ups, his mobility was severely restricted and his capacity to
concentrate or remain seated for extended periods was
significantly impaired.
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[2026:RJ-JD:7117-DB] (3 of 4) [CW-24389/2025]
2.3. It is further submitted that the delay in filing the appeal was
neither willful nor deliberate, but occurred solely due to the
petitioner's serious medical condition, coupled with his bona fide
lack of awareness regarding the availability of an appellate
remedy. The delay was thus occasioned by circumstances beyond
the petitioner's control and constitutes sufficient cause warranting
condonation in the interest of justice.
2.4. The appeal challenging the order dated 16.08.2024 was
ultimately filed on 09.08.2025 i.e. beyond 4 month maximum
permissible limitation period. It was thus, dismissed vide order
dated 06.11.2025 by the Appellate Authority as time barred.
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 & Ors3 and RPC PSIPL JV
Vs. State of Rajasthan & Ors4 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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[2026:RJ-JD:7117-DB] (4 of 4) [CW-24389/2025]
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
file 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 petition, 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. The writ petition is thus, allowed. Impugned appellate order
dated 06.11.2025 is set aside. Delay in filing of the appeal is
condoned in exercise of jurisdiction under Article 226 of the
constitution of India. The appeal is remanded to the appellate
authority for adjudication on merits in accordance with law.
10. Stay petition and all pending applications, if any, stand
disposed of.
(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J
14-raksha/-
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