MARUTI SALES CORPORATION v. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
MARUTI SALES CORPORATION
v.
COMMISSIONER, CENTRAL GOODS AND SERVICES TAX & ORS.
D.B. CIVIL WRIT PETITION No. 9130/2024 dated 24.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 30 & 107
Decision : In favour of assessee
Cancellation of registration – Appeal filed beyond limitation – Petitioner contended delay beyond control, cancellation vitiates business,and statutory remedy effectively unavailable – Held: Writ petition allowed – Delay of 40 days condoned – Appellate Authority directed to entertain appeal and adjudicate on merits – Stay petition disposed.
Represented By:
Counsel for the Petitioner: Priyansh Arora
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