Rajasthan High Court Mandates Merits Adjudication, Condones 101-Day Delay in GST Appeal Triggered by Portal Visibility Issues
The intersection of digital tax administration and the fundamental principles of natural justice has been a frequent subject of judicial scrutiny since the inception of the Goods and Services Tax (GST) regime. A recurring point of friction is the uploading of critical statutory notices and adjudication orders on obscure sections of the GST common portal, often leading to severe financial repercussions for the assessee.
In a highly significant judicial intervention, the Rajasthan High Court, in the case of Amolika Vs Union of India, has provided immense relief to an aggrieved assessee by condoning a 101-day delay in filing a statutory appeal. The Court set aside the appellate order that had dismissed the appeal on limitation grounds and firmly directed the Appellate Authority to adjudicate the matter on its legal and factual merits. This comprehensive article delves into the factual matrix, the core legal contentions, the statutory framework, and the judicial precedents that shaped this landmark ruling.
The Factual Matrix of the Dispute
The genesis of this legal battle lies in the issuance of multiple, overlapping adjudication orders against the assessee for the same financial period, creating significant procedural confusion.
The Dual Adjudication Orders for FY 2020-2021
The jurisdictional GST authorities initiated proceedings against the assessee for Financial Year 2020-2021, which culminated in two separate Orders-in-Original:
- **The First Order (Dated 11.07.2024)😗* The department passed an initial Order-in-Original raising a substantial tax demand of Rs. 13,12,928/-. This demand was entirely predicated on an alleged mismatch between the outward supplies declared by the assessee in their Form GSTR-3B and the corresponding supply data reflected in the generated E-way bills.
- **The Second Order (Dated 25.02.2025)😗* Surprisingly, while the first order was still on record, the authorities passed a subsequent Order-in-Original for the exact same financial year. This second order raised a fresh demand of Rs. 14,74,148/-. The foundation for this subsequent demand was entirely different, rooted in allegations of excess availment of Input Tax Credit (ITC).
Suo Motu Rectification by the Department
Recognizing the procedural anomaly and the legal unsustainability of maintaining multiple adjudication orders for the same financial year on fragmented issues, Respondent No. 5 initiated a corrective measure. A suo motu rectification order was passed on 10.09.2025. Through this rectification, the department formally withdrew and quashed the earlier Order-in-Original dated 11.07.2024.
Consequently, the second Order-in-Original dated 25.02.2025, which carried the demand of Rs. 14,74,148/-, remained as the sole operative and enforceable adjudication order against the assessee.