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R.K. JEWELERS vs. THE UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

VIJAY BISHNOI
PRAVEER BHATNAGAR
Pet. Counsel
Prahlad Singh
Res. Counsel
Hemant Dutt
Kuldeep Vaishnav

Petitioner / Applicant

R.K. JEWELERS
Respondent THE UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Apr 26, 2023
Order No.

D.B. Civil Writ Petition No. 4236/2023

Citation

2023(4) TAXREPLY 7321
Original Order
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ORDER

ORDER This writ petition has been filed by the petitioner-firm challenging the order dated 02.02.2022 passed by the respondent No.4, whereby the GST registration of the petitioner-firm has been cancelled on the ground of non-filing of GST return by it. The appeal filed by the petitioner-firm against the said order has also been rejected by the Appellate Authority. During the pendency of this writ petition, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification dated 31.03.2023 and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked. This Court is of the opinion that the case of the petitioner firm covers with the notification dated 31.03.2023 and the petitioner firm can move an application before the competent authority with a prayer for restoration of its GST registration subject to fulfillment of the conditions mention....

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