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[2026:RJ-JD:13754-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

D.B. Civil Writ Petition No. 9130/2024

Maruti Sales Corporation, Having Its Registered Place Of Business At Dharm Raj Marble, Kelwa Amet Road, Near Mega Marble, Bamantukra, Rajsamand, Rajasthan, 313334 Through Its Proprietor Vishal Vaishnav C/o Hanvan Kumar, Aged About 26

Years, R/o Garba Chouk, Muglana, Tonk, Rajasthan - 304001.

----Petitioner Versus

1. Commissioner, Central Goods And Services Tax, Jaipur

2. Superintendent, Circle-A, Rajsamand- Ward Ii, Rajsamand, Rajasthan.

----Respondents

For Petitioner(s) : Mr. Priyansh Arora For Respondent(s) : Mr. Mahaveer Bishnoi, AAG

Mr. Kuldeep Vaishnav Mr. Arpit Samaria for Mr. N.S. Rathore, AAG

HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order

24/03/2026

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 impugned order dated 21.09.2023 (Annexure-3), passed by the A, Rajsamand- Ward II, whereby the GST Registration of the 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 this instant

writ petition.

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[2026:RJ-JD:13754-DB] (2 of 4) [CW-9130/2024] 2. Learned counsel for the petitioner submits that the delay in filing the present appeal has occurred due to circumstances beyond the control of the petitioner. The appeal against the impugned Order-in-Original dated 21.09.2023 could not be filed within the prescribed limitation period as stipulated under the statutory provisions, which required the same to be filed within a period of three months, along with a further condonable period of one month. The delay in filing the present appeal is neither wilful

nor deliberate.

2.1 Learned Counsel for the Petitioner argues that the cancellation of GST registration virtually sounds the death knell of a business and gravely impacts the Petitioner’s reputation and commercial relations. Such an irreversible action, coupled with denial of effective statutory remedy, is ex facie arbitrary and violative of Articles 14, 19(1)(g), and 21 of the Constitution of India, thereby warranting interference by this Hon’ble Court in

exercise of its extraordinary jurisdiction.

2.2 Learned counsel further argues that the statutory scheme under the GST Act provides for revocation of cancellation under Section 30 within prescribed timelines; however, the petitioner was effectively precluded from availing such remedy as the show- cause notice itself was vague and bereft of reasons, making it impossible for the Petitioner to furnish a meaningful response or participate in the adjudication process. It is submitted that had proper details been provided, the petitioner could have demonstrated that the allegations were wholly unfounded. In the absence of such disclosure, the entire process stands vitiated. Moreover, with the appellate remedy also having become time-

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[2026:RJ-JD:13754-DB] (3 of 4) [CW-9130/2024] barred and the Tribunal mechanism not being functional, the Petitioner is left without any remedy, which is manifestly

unreasonable.

3. In the aforesaid backdrop, we have heard the learned

counsels for the parties and perused the record.

4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI¹, M/s Molana Construction Company v. Central Goods and Service Tax Department & Ors², Man Singh Tanwar v. Commissioner, Central goods and Services Tax Department & Ors.³, RPC PSIPL JV Vs. State of Rajasthan & Ors⁴ and RPC P