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 for GST compliance on regular basis. The accountant/local advocate of the petitioner was entrusted with the responsibility of ensuring compliance with all GST related obligations as mandated under the provisions of GST laws, including the filing of GST returns. Since, the incorporation of the firm, all legal compliances were being duly made through the accountant/local advocate.

2.3. That on 15.01.2023, the respondents issued a show cause notice ("SCN") against the petitioner proposing to cancel the GST registration on account of non furnishing of returns for a period of six months. A reply to the SCN was directed to be filed within 30 days from the service of notice. Further, GST registration of the petitioner was suspended with effect from 15.01.2023.

2.4. That on 09.03.2023, the respondents proceeded to pass the Order-in-Original ("O-I-O") cancelling the GST registration of the petitioner solely on the ground of non-filing of quarterly returns with retrospective effect from 01.04.2022.

2.5. That the petitioner, being aggrieved by the O-I-O dated 09.03.2023, which resulted in the cancellation of its GST registration w.e.f 01.04.2022, preferred an appeal before the respondent No. 4 under Section 107 of the CGST Act, 2017 on the GST portal on 18.12.2023 in Form GST APL-01.

2.6. However, there was a delay of 160 days in filing the said appeal by the petitioner as under Section 107 of the CGST Act, 2017. The appeal was required to be filed within 3 months from the date of communication of order (i.e., 09.03.2023) with additional 1 month if there is sufficient cause of delay. But the appeal by the petitioner was filed on 18.12.2023 (delay of approx. 160 days).

2.7. It is stated that the delay was primarily caused by a bona fide belief held by the petitioner that all GST related compliance, including the filing of the appeal, were being managed by the accountant/local advocate who had been entrusted with the responsibility of handling such matters on behalf of the petitioner.

2.8. That due to lack of communication and advisory between the petitioner and the accountant/local advocate, the appeal could not be filed within the prescribed period of limitation (3 months from the date of communication of the order and further additional 1 month) under Section 107 of the CGST Act, 2017.

2.9. The situation was further compounded by the continuous illness and bad health of the petitioner's father, which rendered the petitioner unable to actively follow up on the status of the appeal or monitor the actions of the accountant/local advocate in respect of this order of cancellation or appeal. Consequently, the delay in filing the appeal was neither intentional nor due to any negligence on the part of the petitioner but was a result of unavoidable circumstances on the part