M/s UTTAM PRAKASH v. THE UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sanjeev Prakash Sharma, Chief Justice & Shubha Mehta, Justice
M/s UTTAM PRAKASH
v.
THE UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 20749/2025 dated 24.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107 & 169
Decision : In favour of assessee
Appeal rejected as time-barred – Order uploaded on common portal but not communicated via email, phone or other modes under Section 169 of CGST Act – Petitioner contended lack of proper communication and knowledge of order – Department argued regular return filing implied knowledge – Petitioner relied on precedents holding Article 226 powers not fettered by statutory limitation to prevent remedylessness – Held: Writ petition disposed – Delay condoned – Appellate Authority directed to revive appeal, hear on merits and pass speaking order with hearing – Pre-deposit mandatory – Decision to be made expeditiously preferably within three months.
Represented By:
Counsel for the Petitioner: Jaideep Malik, Adv.
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