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SWAROOP ART vs. UNION OF INDIA AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Suresh Khadav
Res. Counsel
Ankur Mathur

Petitioner / Applicant

SWAROOP ART

Respondent UNION OF INDIA AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Oct 12, 2022
Order No.

D.B. Civil Writ Petition No. 15107/2022

Citation

2022(10) TAXREPLY 6460
Original Order
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ORDER

Heard. Issue notice to the respondents. Shri Ankur Mathur, Advocate, appears in the matter upon being instructed by the Department. With consent of learned counsel for parties and looking to the urgency involved, the instant writ petition is being heard and finally decided today itself. The petitioner was dealer registered under the GST Act. The registration of the petitioner came to be cancelled by the competent authority vide order dated 15.02.2022. It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 17.06.2022 but could not submit the hard-copy within the prescribed period of limitation. The petitioner has challenged the order dated 21.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. Learned counsel Shri Suresh Khadav placed reliance on the following judgments rendered by v....

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