[2026:RJ-JD:7990-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 20759/2024 M/s Creative Hut, A Proprietorship Firm Having Office At Ground Floor, 957, Kailash Bhawan,12Th D Road, Sardarpura, Jodhpur Through Its Proprietor And Authorized Representative Mr. Sharad Sharma S/o Mr. Kailash Chand Aged About 47 Years R/o K K Colony, Chainpura Bawadi, Mandore, Jodhpur.

----Petitioner Versus

1. Appellate Authority, State Tax Room No. 204, Kar Bhawan, Collectorate, Jodhpur.

2. Asst Commissioner / Cto, State Tax Work Contract And Leasing Tax, Collectorate, Jodhpur.

3. Superintendent, Circle-B, Jodhpur Ii - Ward-Ii, Jodhpur.

----Respondents For Petitioner(s) : Mr. Abhimanyu Singh Rathore For Respondent(s) : Mr. Mahaveer Bishnoi, AAG HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order (Oral)

12/02/2026 Per: Arun Monga, J.

1. The petitioner herein, inter alia, seeks a direction commanding respondents to entertain the appeal and also condone the delay and allow the filing of appeal against the assessment order dated 09.06.2023 issued by the Superintendent, GST Range-IV, Jodhpur vide which GST registration of petitioner was cancelled. The appeal against the said order could not per force be filed before the Appellate Authority as the online status of the appeal would reveal that the same is time barred. The petitioner is thus left remediless. Hence, the petitioner, without availing the remedy of appeal, has preferred the instant writ petition.

2. Learned counsel for the petitioner submits that the delay in filing the appeal against the order cancelling the GST registration was neither intentional nor deliberate, but occurred due to bona fide and unavoidable circumstances. The registration was cancelled for non-furnishing of returns for a continuous period of six months. During the relevant time, the petitioner’s sister-in-law was suffering from cancer and was undergoing prolonged treatment. Owing to the said grave medical emergency, severe mental distress, financial constraints arising out of recession in business, and lack of coordination with his accountant, the petitioner could neither regularize the returns nor respond to the departmental notices in time.

2.1 It is further submitted that when the petitioner’s business condition began to stabilize, he approached the respondent department for restoration of registration, but was informed that the statutory time limit prescribed under Section 30 of the Central Goods & Services Tax Act, 2017, for revocation had expired. He was advised to file an appeal, however, by then, the limitation period for filing the appeal had also lapsed. The delay, thus, occurred due to compelling personal and financial circumstances and not due to any willful negligence or deliberate inaction on the part of the petitioner.

2.2. Cancellation of the GST certificate of the petitioner unjustifiably restricts the petitioner’s fundamental right to carry on trade or business and also infringes the freedom of trade guaranteed under Article 19(1)g read with 301 of the Constitution. Inability to conduct business due to cancellation or non-restoration of GST registration violates the fundamental right to livelihood under Article 21 of Constitution of India.

3. In the aforesaid backdrop, on a query from the Court, learned counsel for the respondents submits that although the right to carry on trade or business is a fundamental right, it is subject to reasonable restrictions imposed by law. He contends that while the petitioner seeks to continue his business, he has failed to comply with the provisions of the GST Act, and such non- compliance renders his claim for continuation of GST registration untenable.

4. Learned counsel for the respondents relies upon an order dated 23.09.2024 passed by a Coordinate Bench of this Court in M/s Rudraksh Collection v. Joint Commissioner & Ors.¹, and submits that, as in that case, the petitioner may apply for fresh GST registration instead