EAGLE TRANS SHIPPING AND LOGISTICS INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Acting Chief Justice & Baljinder Singh Sandhu, Justice
EAGLE TRANS SHIPPING AND LOGISTICS INDIA PRIVATE LIMITED
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 15466/2025 dated 06.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107 & 169
Decision : In favour of assessee
Appeal limitation – Petitioner unaware as orders not uploaded on case-specific GST Portal dashboard despite common portal upload and email notification – Email directed to dashboard showing no order details – Appeal filed but subsequent orders missed – Section 107(4) permits 1-month condonation beyond 3 months – Supreme Court in Tecnimont permits Article 226 delay condonation beyond statutory limit – Portal technical issues constitute sufficient cause – Held: Delay condoned – Appeal permitted within 15 days – Appellate authority to decide within 3 months post pre-deposit with hearing
Represented By:
Counsel for the Petitioner: Kamlakar Sharma, Sr. Adv., assisted by Sandeep Chilana & Akansha Noval
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