[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 Auth