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KANIKA VISHNOI vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Sharad Kothari
Res. Counsel
Kuldeep Vaishnav

Petitioner / Applicant

KANIKA VISHNOI
Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Jan 2, 2023
Order No.

D.B. Civil Writ Petition No. 18273/2022

Citation

2023(1) TAXREPLY 7038
Original Order
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ORDER

ORDER Issue notice to the respondents. Learned counsel Mr. Kuldeep Vaishnav puts in appearance on behalf of the respondents. With the consent of the learned counsel for the parties, the case is being heard and decided today itself. The petitioner was a dealer registered under the GST Act. Her registration came to be cancelled vide order dated 27.01.2021. The petitioner thereafter moved an application for revocation of the cancelled registration. The said application was rejected by the competent authority vide order dated 26.04.2021 (Annex.6). The petitioner preferred an appeal against the said order, which too has been dismissed by the appellate authority by order dated 06.10.2022 (Annex.8) for the sole reason that it was time barred. Learned counsel Mr. Sharad Kothari, representing the petitioner, placed reliance on the judgments of this court in the cases of Poonamchand Saran Vs. Union of India & Anr. (D.B. Civil Writ Petition No.14521/2022 decided on....

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