SOM TRADERS v. STATE OF RAJASTHAN & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Pushpendra Singh Bhati, Justice & Yogendra kumar Purohit, Justice
SOM TRADERS
v.
STATE OF RAJASTHAN & ORS
D.B. CIVL WRIT PETITION No. 7713/2024 dated 23.05.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Cancellation of GSTIN – Revocation of cancellation – Delayed GST payments due to illness – Writ Petition filed to challenge order cancelling GSTIN of the petitioner – Petitioner contended that his was suffering from cancer, which led to financial hardship and delayed GST payments – Permanent cancellation of GSTIN would infringe upon the petitioner’s right to conduct business, affecting their livelihood as protected under Article 21 of the Constitution of India – Further, submitted that they are willing to pay all liabilities under the GST law – Cited judgment in M/s Bhagwati Collection and Handloom v. State of Rajasthan & Ors. to support the case for reinstating GSTIN under special circumstances – The respondent contended that Revenue loss due to the petitioner’s delays is unacceptable – Held that – The court allows the writ petition, quashing the impugned orders that cancelled the petitioner’s GSTIN. The decision is based on the recognition of exceptional circumstances (the proprietor’s cancer diagnosis) and the petitioner’s willingness to settle all GST liabilities. This judgment underscores the court’s balanced approach in upholding revenue laws while considering individual hardships that impact compliance, thus ensuring justice and fairness.
Represented By:
Counsel for the Petitioner: Rajendra Singh Rathore, H.P. Rankawat
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