[Cites 6, Cited by 0]
Rajasthan High Court - Jodhpur
M/S Marudhara Techno Engineering vs Union Of India (2026:Rj-Jd:6016-Db) on 3 February, 2026
Author: Yogendra Kumar Purohit
Bench: Yogendra Kumar Purohit
[2026:RJ-JD:6016-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 24459/2025
M/s Marudhara Techno Engineering, Through Proprietor Bhanwar
Das, Caste- Vaishnav, Age 34 Years, Resident Of Gandhi Nagar,
Kesarpura, Sirohi, Rajasthan 307027.
(GSTIN:08CPIPD4957E1ZT)
----Petitioner
Versus
1. Union Of India, Through Secretary, Ministry Of Finance
(Department Of Revenue), North Block, New Delhi
110001.
2. The Joint Commissioner (Appeals), Central Goods And
Services Tax, G-105, New Jodhpur Industrial Area,
Basni, Jodhpur 342003.
3. The Superintendent, Gst Range- Xxii, Raniwara, District
Jalore 343040.
4. State Of Rajasthan, Through The Principal Secretary,
Finance Department/ Commercial Taxes Department
(Gst), Government Of Rajasthan, Secretariat, Jaipur-
302005.
----Respondents
For Petitioner(s) : Mr. Rameshwar Kachhawaha with
Mr. Ashish Gehlot
For Respondent(s) : Mr. Mahaveer Bishnoi, AAG
Mr. Kuldeep Vaishnav, Dy.G.C. with
Mr. Arpit Yoganandi
HON'BLE MR. JUSTICE ARUN MONGA
HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT
Order
03/02/2026
1. The petitioner herein, inter alia, seeks a direction to restore
the petitioner's GST registration forthwith while quashing and
setting aside the impugned order dated 29.01.2020 issued by the
Superintendent, GST Range-XXII, Jalore for cancellation of GST
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[2026:RJ-JD:6016-DB] (2 of 4) [CW-24459/2025]
registration as well as order dated 03.03.2025, passed by the
Joint Commissioner (Appeals), CGST, Jodhpur. However, it is
stated that the Appellate Authority is not entertaining the appeal
as it does not have the power to condone the delay in filing the
appeal and thus the same has neither been heard till date nor any
formal order of any kind has been passed either way.
2. Aggrieved against dismissal of the appeal filed under Section
107 of Central Goods and Services Tax Act of 2017, on the ground
of same being barred by limitation, wherein an order dated
29.01.2020, canceling the GST registration of the petitioner was
assailed, petitioner (Proprietorship firm), is before this Court
seeking issuance of an appropriate writ/direction and or any other
order quashing the appellate order, as the same has been passed
by giving complete short shrift to the sufficient cause explained by
the appellant causing the delay due to the circumstances beyond
its control.
3. In somewhat similar circumstances, though of course, delay
therein was of much shorter duration as compared to the case in
hand wherein the appeal has been filed after a lapse of five years,
we had an occasion to express our views in the case of M/s M R
Traders Vs. Union of India & Ors. 1 in the following terms:-
"12. It is also pertinent to note that the CGST Act is not a statute
enacted solely for revenue collection. It represents a comprehensive fiscal
reform intended to consolidate multiple indirect taxes and, at the same time,
to facilitate trade, commerce, and business continuity. This legislative intent
is clearly discernible from the scheme of the Act, particularly the provisions
relating to revocation of cancellation of registration under Section 30 and
appellate remedies under Section 107. The emphasis of the statute is thus
not merely punitive compliance, but regulated facilitation of economic
activity. Any interpretation which renders statutory remedies illusory on
hyper-technical grounds would defeat the very purpose of the enactment.
13. Cancellation of GST registration or missed appellate deadlines
should not permanently debar a taxpayer from the GST framework,
especially where the taxpayer intends to comply by filing returns, paying
1 CWP 4558/2025, Rajasthan High Court
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[2026:RJ-JD:6016-DB] (3 of 4) [CW-24459/2025]
taxes, interest, and penalties, and rectifying defaults. In such cases, denial
of opportunity to an assessee undermines the inclusive and facilitative
objective of the GST regime. Non-restoration of GST registration in such
cases also directly impairs the assessee's ability to conduct business, earn a
livelihood and leads economic paralysis, thus, violating Articles 14 and 21
of the Constitution by imposing disproportionate and unreasonable
hardship."
4. In the aforesaid backdrop, on a query from the Court,
learned counsel for the respondents submits that although the
right to carry on trade or business is a fundamental right, it is
subject to reasonable restrictions imposed by law. He contends
that while the petitioner seeks to continue his business, he has
failed to comply with the provisions of the GST Act, and such non-
compliance renders his claim for continuation of GST registration
untenable.
5. Learned counsel for the respondents relies upon an order
dated 23.09.2024 passed by a Coordinate Bench of this Court in
M/s Rudraksh Collection v. Joint Commissioner & Ors. 2, and
submits that, as in that case, the petitioner may apply for fresh
GST registration instead of seeking quashing of the cancellation of
the earlier registration, and that such application would be
considered by the competent authority in accordance with law.
6. In response to a further query from the Court put to the
learned counsel for the petitioner, he states that all past arrears
arising from the petitioner's business activities have been duly
paid. However, despite this, his application is not being
entertained.
7. Be that as it may, in view of the aforesaid suggestion made
by the counsel for the respondents, the learned counsel for the
petitioner also agrees that the petitioner would apply afresh for
registration. Being so, the present petition is disposed of with a
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direction to the respondents that the application of the petitioner
shall be accepted online and thereafter a decision shall be taken,
either way, within a period of two months from today.
8. All pending applications, if any, stand disposed of
accordingly.
(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J
94-Ishan/-
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