M/s BHAGWATI COLLECTION & HANDLOOM v. THE STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Sandeep Mehta, Justice & Nupur Bhati, Justice
M/s BHAGWATI COLLECTION & HANDLOOM
v.
THE STATE OF RAJASTHAN & ORS
D.B. CIVIL WRIT PETITION No. 280/2023 dated 03.02.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
GST Registration Cancellation – Covid-Induced Financial Hardship – The Petitioner’s GST registration cancelled vide order dated Feb 3, 2022 for non-filing of returns – The Petitioner claimed financial distress during Covid period caused delay – The Petitioner had replied to SCN; no tax or penalty dues pending – Held that: Continuation of return filings even post cancellation and absence of objections from GST Department – Cancellation infringed petitioner’s right to livelihood under Article 21 – Impugned order quashed – GST registration directed to be restored – Recovery of dues, if any, permitted per law – Writ petition allowed.
Represented By:
Counsel for the Petitioner: Nidhi Singhvi
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