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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
AVNEESH JHINGAN, SHUBHA MEHTA
Shree Chaturbhuj Construction Buildcom – Appellant
Versus
Union Of India – Respondent
Order
1. This petition is filed seeking quashing of orders dated 31.07.2023, 18.10.2023 and 29.01.2024 cancelling the registration under the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’), rejecting the application for revocation of cancellation of registration and dismissing the appeal respectively.
2. The brief facts are that the petitioner-firm was registered under the GST Acts. On failure to furnish the GST returns for continuous period of six months, the registration was cancelled vide order dated 31.07.2023. The petitioner on 24.08.2023 filed an application under Section 30 of the CGST Act for revocation of order cancelling registration. The application was rejected on 18.10.2023. The appeal was dismissed holding that application of revocation was not filed within the stipulated time and hence, the present writ petition.
3. Learned counsel for the petitioner submitted that the registration certificate was cancelled vide order dated 31.07.2023, and the application for revocation was filed within thirty days of the passing of the order.
4. Learned counsel for the respondents submits that the petitioner has remedy of appeal against the order passed by the firs
The cancellation of a GST registration can be quashed if the revocation application is timely and based on the correct service date, allowing the matter to be heard afresh.
The court asserted that statutory timelines for application revocation under the CGST Act must be strictly adhered to.
Orders lacking reasoning do not meet constitutional scrutiny under Article 14, allowing for judicial review and the right to respond to show cause notices.
The Court upheld that cancellations under the GST Act must follow due procedure, including proper notification and provision for compliance, reinforcing taxpayer rights.
Registered firms must comply with tax return submissions to maintain registration; proper notice must be given before cancellation, ensuring due process.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
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