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MAN SINGH TANWAR SON OF SHRI GORDHAN SINGH vs. COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

CHANDRASHEKHAR
KULDEEP MATHUR

Pet. Counsel

Sharad Kothari

Res. Counsel

Mahaveer Bishnoi

Uttam Singh Rajpurohit

Petitioner / Applicant	MAN SINGH TANWAR SON OF SHRI GORDHAN SINGH
Respondent	COMMISSIONER, CENTRAL GOODS AND SERVICES TAX DEPARTMENT & OTHERS
Court	Rajasthan High Court
State	Rajasthan
Date	Sep 9, 2024
Order No.	D. B. Civil Writ Petition No. 14658 / 2024
Citation	2024(9) TAXREPLY 10977
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ORDER
ORDER The petitioner-firm has made the following prayers:- “In peculiar facts and circumstances of the present case, it is, therefore, most respectfully and humbly prayed that the Writ Petition may kindly be allowed and by an appropriate writ, order or directioni. The Impugned Order dated 14.03.2023 (Annexure-3) cancelling the GST registration of Petitioner’s firm may kindly be quashed; ii. In the alternative, Section 107(4) of CGST/RGST Act, 2017 may be struck down in so far as same limits the power of Appellate authority to entertain first appeal beyond a period of one month from the expiry of period of limitation prescribed under Section 107(1) and it may be simultaneously held that Appellate Authority has the power to condone any delay upon being satisfied that Petitioner/Assessee was prevented by sufficient cause from not filing the appeal against the order of cancellation of GST registration; iii. Section 107(1) and Section 107(2) may be harmonized ....