Sahil Steels Vs State of Rajasthan
Date: August 27, 2025
Subject Matter
Limitation period cannot be reckoned from the date the order is uploaded to the common portal, but rather from the date the taxpayer is made aware of the order
Summary
The petitioner, a proprietorship firm, challenged an order from the Appellate Authority that rejected their appeal on the grounds of limitation. The petitioner's tax consultant, who had registered the firm, used his own email ID and mobile number on…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. By way of present writ petition, the assessee- petitioner has challenged the order dated 22.04.2025 passed by the Appellate Authority, State Tax, Bikaner (hereinafter referred to as the ‘Appellate Authority’), whereby the appeal preferred by the assessee-petitioner under section 107(1) of the Rajasthan Goods and Service Tax Act, 2017 (here…