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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
PUSHPENDRA SINGH BHATI, ANUROOP SINGHI
S. Nabad Ali Mustak Ahmed, Through Its Proprietor Shri Nabab Ali, S/o. Shri Mustak Ahmed – Appellant
Versus
Union Of India, Through Union Secretary, Department Of Revenue – Respondent
Order :
1. The present D.B. Civil Writ Petition has been preferred by the petitioner, inter alia, claiming the following reliefs:
“It is, therefore, most humbly prayed that this Hon'ble Court would be pleased to accept and allow this writ petition and pleased to issue appropriate writ/order/direction to the Respondent–
(i) To declare Section 107 (1) and (4) of the CGST and RGST Acts as unconstitutional;
(ii) Alternatively, the Hon’ble Court may read down Section 107 (4) so as to ensure express application of the Limitation Act and ensure condonation of delay beyond the period of 30 days on sufficient grounds/reasons;
(iii) To quash and set aside the show cause notice dated 18.10.2023 (Annexure–5) and order dated 06.12.2023 (Annexure–6) for cancellation of registration passed by Respondent No. 4 and GSTIN of the petitioner-firm, may kindly be restored enabling the petitioner to continue to its business;
(iv) To quash and set aside the order dated 08.12.2024 and summary thereof in Form GST APL-04 dated 08.12.2024 (Annexure–8) passed by Respondent No. 5 rejecting the appeal filed by the petitioner against the cancellation order dated 06.12.2024;
(v) To declare the condition and restrictio
The right to a fair hearing and the consideration of genuine circumstances for appeal delays are fundamental, emphasizing judicial review to ensure regulatory actions do not unfairly curtail liveliho....
The petitioner was denied a fair opportunity to be heard prior to the cancellation of GST registration due to procedural violations, while the appellate authority lacked the discretion to condone exc....
A cancellation of GST registration must be a speaking order, providing clear reasons for its decision, especially when it entails adverse civil consequences.
Cancellation of GST registration on procedural grounds can be set aside if non-compliance is curable, emphasizing substantive justice and the court's equitable jurisdiction.
Procedural non-compliance should not bar the substantive rights of a GST registrant, and cancellation of registration can be quashed if it hampers the ability to conduct business.
The cancellation of registration must satisfy the requirements of Section 29 of the CGST Act. The show-cause notice for cancellation must contain specific allegations and proposed evidence. The order....
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