[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 ap