[2026:RJ-JD:17169-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil writ petition No. 7856/2025 M/s Vishwas Enterprises, 4, Mahaveer Colony, Badgaon Road, Udaipur, Rajasthan-313001 Through Its Authorized Signatory/proprietor Mr. Gopal Shrimali S/o Shyam Sunder Shrimali, 4, Mahaveer Colony, Behind S.b.b.j, Badgaon, Udaipur, Rajasthan, Age-49.

----Petitioner Versus

1. The Commissioner (Appeals) Of Central Goods And Service Tax, Jodhpur, Rajasthan.

2. The Joint Commissioner (Appeals) Of Central Goods And Service Tax, Jodhpur, Rajasthan.

3. The Superintendent Of Central Goods And Service Tax, Range-Iv Udaipur, Rajasthan.

----Respondents For Petitioner(s) : Mr. Gaurav Shrimali For Respondent(s) : Mr. Nilesh Choudhary for Mr. Kuldeep Vaishnav HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE SUNIL BENIWAL

Order(Oral)

13/04/2026 Per: Arun Monga, J

1. The petitioner herein, inter alia, seeks a direction commanding respondent No.1 to condone the delay of 720 days in filing the appeal against the Order-in-Original dated 08.07.2022, passed by the Superintendent, Udaipur, whereby order for cancellation of GST registration was issued against the petitioner. The appeal against the said o