M/s SHREE CHAMUNDA STEELS v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
M/s SHREE CHAMUNDA STEELS
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 5700/2024 dated 27.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Condonation of delay in filing appeal – Demand for wrongful availment of ITC for two financial years – Appeal time-barred due to non-receipt of SCNs and reminders – Notices not received as mobile number and login credentials with accountant only – Delay neither wilful nor deliberate but due to circumstances beyond control – Petitioner acted bona fide and never availed wrongful ITC – Petitioner relied on judgments holding sufficient cause shown for condonation – Held: Writ petition allowed to extent of condoning delay – Appellate Authority to entertain and adjudicate appeal on merits – Challenge to Section 107(4) not pressed.
Represented By:
Counsel for the Petitioner: Sharad Kothari, Pranjul Mehta, Dinesh Kumar Bishnoi, Kalpit Shishodia, Chirag Soni
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