Rajasthan High Court - Jodhpur
Govind Traders vs The Union Of India ... on 29 October, 2025
Author: Pushpendra Singh Bhati
Bench: Pushpendra Singh Bhati
[2025:RJ-JD:46994-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 10107/2025
Govind Traders, Through Its Proprietor Govind Tak, S/o Anand
Singh, Aged 31 Years R/o 1, Near Bhole Pi Ki Dargarh, Gulab
Sagar, Jodhpur, Jodhpur (Rajasthan).
----Petitioner
Versus
1. The Union Of India, Through Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
- 110001.
2. The Gst Council, Through The Chairman, Secretariat, 5Th
Floor, Tower Ii, Jeevan Bharati Building, Janpath Road,
Connaught Palace, New Delhi - 110001.
3. The Superintendent, Cgst Range - Xxvi, Circle - D,
Jodhpur - Ii Ward - I, Rajasthan.
4. The Joint Commissioner (Appeals), Central Goods And
Service Tax, Jodhpur, G -105, New Jodhpur Industiral
Area, Jodhpur - 342003.
----Respondents
For Petitioner(s) : Mr. Aman Rewaria (through VC)
For Respondent(s) : Mr. Rajvendra Saraswat
HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI
HON'BLE MR. JUSTICE ANUROOP SINGHI
Order
29/10/2025
1. The present writ petition has been filed seeking
restoration of GST registration with effect from the date of
cancellation i.e. 13.11.2023 and setting aside of the Order-in
Original dated 15.12.2023 and the Order-in-Appeal dated
10.07.2024.
2. Learned counsel for the petitioner has submitted that
the appeal filed by the petitioner was dismissed solely on the
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ground of delay, and none of the grounds raised in the appeal
were considered, causing grave prejudice to the petitioner. It has
been submitted that the petitioner is a proprietorship firm and the
proprietor of the petitioner Govind Tak. It has been submitted that
the petitioner is not adequately educated and lacks the requisite
technical competence to operate a computer or to comprehend the
complexities of the online filing system, including the procedural
requirements pertaining to GST compliance. Therefore, he
engaged the services of an accountant/ local advocate to carry out
such compliances on his behalf. The petitioner placed complete
trust and reliance upon the said accountant/local advocate for
ensuring timely and proper compliance with all legal and statutory
requirements, including those under the GST laws. However,
during the relevant period, the said accountant/local advocate
neither informed the petitioner about the requirement of online
filing of GST returns nor filed the same on their own accord. As a
result of this omission and lack of communication, the GST returns
for a continuous period of six months could not be filed by the
petitioner.
3. Learned counsel further submitted that there was
justifiable reason for the petitioner to have not filed the GST
returns and thus, the delay, if any, ought to have been condoned
by the authorities. It has also been stated that the petitioner was
also unaware of issuance of any show cause notice as no physical
show cause notice was received by it and even the fact of passing
of the order in original dated 15.12.2023 was learned by it
subsequently and only thereafter, the appeal against the same
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was preferred, however, vide order dated 10.07.2024, the said
appeal was dismissed
4. Learned Counsel, while relying on the judgments
passed by the Division Bench of this Court in D.B. Civil Writ
Petition No.12076 of 2024 titled "M/s Molana Construction
Company v. Central Goods and Service Tax Department &
Ors" decided on 26.07.2024, D.B. Civil Writ Petition No.14658 of
2024 titled "Man Singh Tanwar v. Commissioner, Central
goods and Services Tax Department & Ors." decided on 09th
September 2024, D.B. Civil Writ Petition No. 7260/2025 titled
"RPC PSIPL JV Vs. State of Rajasthan & Ors" decided on
02.07.2025 and D.B. Civil Writ Petition No. 11794/2025 titled
"RPC PSIPL JV Vs. State of Rajasthan & Ors" decided on
12.08.2025 has prayed that the Respondent Department be
directed to entertain appeal of the Petitioner.
5. Learned counsel for the respondents vehemently
disputes the above submission and contends that the appeal has
rightly been dismissed being barred by limitation and no
interference in the order dated 10.07.2024 is warranted.
6. We have heard the counsel for the parties and perused
the record.
7. It is a matter of record that the GST registration of the
petitioner was cancelled with effect from 13.11.2023 which is
virtually a civil death thereby bringing the business operations of
the petitioner at a stand still. As per the petitioner he was entirely
dependent on his accountant/local advocate for the purpose of
ensuring statutory compliances, as he himself is uneducated and
not technically competent to attend to such requirements. It is
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further stated that the said accountant/local advocate neither
informed the petitioner about the requirement of online filing of
GST returns nor filed the same on his own accord for the relevant
period. Due to this omission and lack of communication, the GST
returns for a continuous period of six months could not be filed by
the petitioner. The reasons mentioned in the petition for non-
compliance with the relevant provisions of the Act within the
prescribed time, in the considered opinion of this Court, appear to
be genuine.
8. This Court in the above relied upon judgments while
allowing the writ petitions, have issued directions to entertain the
appeal on merits.
9. For the foregoing reasons and taking benefit of the
order passed by the Coordinate Bench of this Court, we allow the
present writ petition and accordingly, set aside the order dated
10.07.2024 (Annex.5) passed by the Appellate Authority. The
Appellate Authority is directed to consider and decide the appeal
of the petitioner on its own merits, in accordance with law, subject
to the petitioner firm depositing late fees, penalty and other
statutory deposits for entertaining the appeal, as admissible.
10. Stay petition and all pending applications, if any, stand
disposed of.
(ANUROOP SINGHI),J (DR. PUSHPENDRA SINGH BHATI),J
10-Taruna/-
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