RAJANISH INDUSTRIES (PROP. SHAH OM JITENDRAKUMAR ) v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
RAJANISH INDUSTRIES (PROP. SHAH OM JITENDRAKUMAR )
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION No. 624 of 2026 dated 22.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 21A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Cancellation of registration – Non-filing of returns – No reply due to unawareness – Ex-parte order passed retrospectively without personal hearing details – Belated appeal filed after 1.5 years rejected for exceeding 120-day limit under Section 107(4) – Petitioner absent at appellate hearing – Held: Writ petition dismissed – Court refused interference citing Supreme Court precedents limiting condonation beyond statutory maximum – Natural justice challenge inadmissible post-appeal election – Vigilance on portal expected.
Represented By:
Counsel for the Petitioner: Palak M Devpura
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