Summary
- The Rajasthan High Court has allowed Ocean Ceratech Private Limited's writ petition, condoning a 115-day delay in filing its GST appeal against a demand of Rs. 7,78,999/- for the financial year 2019-20.
- The Court found that the unsigned show cause notice and adjudication order were only uploaded to the GST portal, lacking effective service to the petitioner.
- It emphasized that non-adjudication of the appeal on merits would cause grave prejudice, aligning with previous rulings on similar cases.
- The appellate authority is now directed to hear the appeal on its merits if filed within 30 days after the High Court's order is uploaded.
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