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HIGH COURT OF RAJASTHAN (JODHPUR BENCH)
ARUN MONGA, YOGENDRA KUMAR PUROHIT
M.R.Traders – Appellant
Versus
Union Of India, Through Secretary, Ministry Of Finance, Department Of Revenue, North Block, New Delhi – Respondent
ORDER :
Arun Monga, J.
1. Petitioner, a registered proprietor firm under provisions of the Central Goods and Service Tax Act, 2017 and Rajasthan Goods and Service Tax Act, 2017 (hereinafter referred to as ‘CGST Act, 2017 and RGST, Act 2017’), is before this Court inter alia, seeking issuance of writ in nature of certiorari and/or any other writ, order or direction quashing the Order-In-Appeal dated 11.10.2024 (Annexure-6) and Order-In-Original dated 09.03.2023 (Annexure- 3) whereby its GST registration has been cancelled; and further, issue a writ of mandamus or any other writ, in the nature thereof thereby directing respondents to restore or revoke the GST registration (Annexure-1) of the petitioner.
2. Briefly speaking, case pleaded in the petition is that:-
2.1. That the petitioner is engaged in the business of executing works contract along with whole and retail trade. From the Financial Year ("FY") 2021-22, the petitioner opted for filing the quarterly GST Return under Section 39(1) of the CGST Act, 2017.
2.2. That the petitioner being unaware of the procedural requirement/compliance as prescribed under the GST laws and rules made thereunder had engaged an accountant/local advocate
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....
The main legal point established in the judgment is that the provisions of the CGST Act prevail over the provisions of the Limitation Act, and there is no power to entertain an appeal beyond the pres....
The appellate authority under the Jammu & Kashmir GST Act cannot condone delays beyond thirty days for filing appeals, and the High Court's extraordinary jurisdiction does not permit overriding this ....
Point of Law : Any appeal which is preferred beyond the period indicated under Sections 107(1) and 107(4) of the KGST Act of 2017, cannot be entertained by the Appellate Authority.
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