M/s M R TRADERS v. THE UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Yogendra Kumar Purohit, Justice
M/s M R TRADERS
v.
THE UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 4558/2025 dated 07.01.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 39 & 107
Decision : Matter remanded back
Cancellation of registration – Non-filing of returns for six months – Delay of 160 days due to reliance on accountant/advocate and father illness – Appeal dismissed as time-barred – Petitioner sought writ quashing orders and restoration – Respondents defended on negligence and lack of evidence – High Court under Article 226 can condone delay beyond Section 107(4) limit where sufficient cause shown to prevent business paralysis – Section 107 excludes Limitation Act for appellate authority but not for constitutional courts – Held: Writ allowed – Order set aside – Appeal remanded for merits – Delay condoned.
Represented By:
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