MAN SINGH TANWAR v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & ORS – RAJASTHAN HIGH COURT
High Court, Rajasthan
Shree Chandrashekhar, Justice & Kuldeep Mathur, Justice
MAN SINGH TANWAR
v.
COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & ORS
D. B. CIVIL WRIT PETITION No. 14658 / 2024 dated 09.09.2024
Law : GST
Act Name : Central Goods & Services Tax Act, 2017 / Rajasthan Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Cancellation of registration – Challenge to Section 107(4) – Harmonization of Sections 107(1) and 107(2) – Failure to returns for a continuous period of six months – Writ petition filed to challenge cancellation of its GST registration, due to failure to file monthly returns for a continuous period of six months – Petitioner explained that the non-filing of returns was due to the illness of the proprietor’s grandfather, preventing compliance with Section 39 of the Act – Upon attempting to appeal, the petitioner was notified by the GST portal that the time limit for filing an appeal had expired, preventing them from contesting the order through the statutory process – Held that – The Court acknowledged that the CGST/RGST Act, 2017 aims to facilitate commercial activities and includes provisions for appeals. While the statutory limitation periods bind authorities under Section 107, these are not binding on writ courts – Restored the petitioner-firm’s appeal and provided it with an opportunity to contest the cancellation of its GST registration – Court exercised its discretion to condone the delay based on the illness of the petitioner’s grandfather and the accompanying medical evidence, reaffirming the principle that procedural delays should not hinder the adjudication of substantive rights in exceptional cases.
Represented By:
Counsel for the Petitioner: Sharad Kothari , Pranjul Mehta
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member