[2026:RJ-JD:6016-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 24459/2025 M/s Marudhara Techno Engineering, Through Proprietor Bhanwar Das, Caste- Vaishnav, Age 34 Years, Resident Of Gandhi Nagar, Kesarpura, Sirohi, Rajasthan 307027.

(GSTIN:08CPIPD4957E1ZT)

----Petitioner Versus

1. Union Of India, Through Secretary, Ministry Of Finance (Department Of Revenue), North Block, New Delhi

110001.

2. The Joint Commissioner (Appeals), Central Goods And Services Tax, G-105, New Jodhpur Industrial Area, Basni, Jodhpur 342003.

3. The Superintendent, Gst Range- Xxii, Raniwara, District Jalore 343040.

4. State Of Rajasthan, Through The Principal Secretary, Finance Department/ Commercial Taxes Department (Gst), Government Of Rajasthan, Secretariat, Jaipur-

302005.

----Respondents For Petitioner(s) : Mr. Rameshwar Kachhawaha with Mr. Ashish Gehlot For Respondent(s) : Mr. Mahaveer Bishnoi, AAG Mr. Kuldeep Vaishnav, Dy.G.C. with Mr. Arpit Yoganandi HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order

03/02/2026

1. The petitioner herein, inter alia, seeks a direction to restore the petitioner’s GST registration forthwith while quashing and setting aside the impugned order dated 29.01.2020 issued by the Superintendent, GST Range-XXII, Jalore for cancellation of GST registration as well as order dated 03.03.2025, passed by the Joint Commissioner (Appeals), CGST, Jodhpur. However, it is stated that the Appellate Authority is not entertaining the appeal as it does not have the power to condone the delay in filing the appeal and thus the same has neither been heard till date nor any formal order of any kind has been passed either way.

2. Aggrieved against dismissal of the appeal filed under Section 107 of Central Goods and Services Tax Act of 2017, on the ground of same being barred by limitation, wherein an order dated 29.01.2020, canceling the GST registration of the petitioner was assailed, petitioner (Proprietorship firm), is before this Court seeking issuance of an appropriate writ/direction and or any other order quashing the appellate order, as the same has been passed by giving complete short shrift to the sufficient cause explained by the appellant causing the delay due to the circumstances beyond its control.

3. In somewhat similar circumstances, though of course, delay therein was of much shorter duration as compared to the case in hand wherein the appeal has been filed after a lapse of five years, we had an occasion to express our views in the case of M/s M R Traders Vs. Union of India & Ors. ¹ in the following terms:-

“12. It is also pertinent to note that the CGST Act is not a statute enacted solely for revenue collection. It represents a comprehensive fiscal reform intended to consolidate multiple indirect taxes and, at the same time, to facilitate trade, commerce, and business continuity. This legislative intent is clearly discernible from the scheme of the Act, particularly the provisions relating to revocation of cancellation of registration under Section 30 and appellate remedies under Section 107. The emphasis of the statute is thus not merely punitive compliance, but regulated facilitation of economic activity. Any interpretation which renders statutory remedies illusory on hyper-technical grounds would defeat the very purpose of the enactment.

13. Cancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying

1 CWP 4558/2025, Rajasthan High Court taxes, interest, and penalties, and rectifying defaults. In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative objective of the GST regime. Non-restoration of GST registration in such cases also directly impairs the assessee’s ability to conduct business, earn a livelihood and leads economic paralysis, thus, violating Articles 14 and 21 of the Constitution by impo