M/s SAHIL STEEL v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Dinesh Mehta, Justice & Sangeeta Sharma, Justice
M/s SAHIL STEEL
v.
STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 11326/2025 dated 28.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay – Rejection of appeal on ground of limitation – Order uploaded on portal – Petitioner contended appeal filed within limitation reckoned from date of actual communication as login credentials with consultant – Request for change of mobile number and e-mail ID accepted by department later – Petitioner urged uploading of order on common portal could not be deemed “communication” in facts of present case – Respondents argued uploading on portal constituted communication and delay could not be condoned – Court noted limitation could not be reckoned from date of uploading as petitioner unable to access common portal until credentials updated – Limitation ran from date of receipt of attachment order – Appeal filed thereafter within time – Held: Writ petition allowed – Order quashed – Appeal restored.
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