Shri Om Casting Vs Assistant Commissioner
Date: July 14, 2026
Court: High Court
Bench: Rajasthan
Type: Writ Petition
Judge(s)/Member(s): ARUN MONGA, MANEESH SHARMA
Subject Matter
GST Appeal Delay Condoned When Original Order Not Communicated Properly
Summary
The High Court allowed the writ petition, condoning a delay of 325 days in filing an appeal against a GST demand. The Court found that the Order-in-Original was not properly communicated to the petitioner, being merely uploaded on the GST portal with…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT 1. The petitioner herein, interalia , seeks a direction commanding respondent No.2 to condone the delay of 325 days in filing the appeal against the Order-in-Original dated 30.04.2024, passed by the Assistant Commissioner, Circle B, Jaipur IV, whereby GST demand of Rs. 7,88,852/- for Financial Year 2018-19, was raised on the account of excess…