[2025:RJ-JD:44265-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JODHPUR

Pooja Construction Company, Through Its Proprietor Suresh S/o Shetana Ram Aged 31 Years R/o Main Road, Tehsil Didwana,

Mandabasni, Nagaur, Rajasthan, 341303

----Petitioner

Versus

1. The Union Of India, Through Secretary, Ministry Of

Finance, Department Of Revenue, North Block, New Delhi

- 110001.

2. The Gst Council, Through The Chairman, Secretariat, 5Th

Floor, Tower Ii, Jeevan Bharti Building, Janpath Road,

Connaught Palace, New Delhi - 110001.

3. The Assistant Commissioner, Circle Naguar, Ward Ii,

Rajasthan.

4. The Joint Commissioner Gst (Appeals), Central Goods And

Service Tax, Bikaner, Rajasthan

----Respondents

For Petitioner(s) : Mr. Aman Rewaria on VC for

Mr. Paras Mal Chopra

Ms. Shashi Vaishnav for Mr. Dinesh Kumar Joshi

For Respondent(s) : Mr. Mahaveer Bishnoi, AAG with

Mr. Harshwardhan Singh

HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE ANUROOP SINGHI

Order

08/10/2025

1. The present writ petition has been filed seeking restoration of GST registration with effect from the date of cancellation i.e. 14.03.2024 and setting aside of the Order-in Original dated 14.03.2024 and the Order-in-Appeal dated

26.05.2025.

2. Le