Komatsu India Private Limited Vs Union of India (Rajasthan High Court)
GST Appeal Rejection Set Aside: High Court Condones Delay After Taxpayer Stops Tracking Portal Post Registration Cancellation Request
The High Court of Judicature for Rajasthan, Bench at Jaipur, decided D.B. Civil Writ Petition No. 14753/2025 by order dated 08.01.2026. The petition was filed against the Union of India, the State of Rajasthan, and GST authorities including the Chief Commissioner (State GST Department), the Appellate Authority-III (State Tax), and the Deputy Commissioner (State Tax, Circle-I, Zone Jaipur-III).
At the outset, both counsels fairly stated that the issue raised in the writ petition had already been finally adjudicated by the Court in an earlier matter, namely Eagle Trans Shipping and Logistics India Private Limited vs Union of India & Ors (D.B. Civil Writ Petition No. 15466/2025, decided on 06.11.2025). In that decision, the Court had considered the legal position laid down in several cases, including Akshansh Consultancy Services Pvt. Ltd. vs Deputy Commissioner, Jaipur-III, reported in (2025) 30 Centax 113 (Raj.), along with Assistant Commissioner (CT) LTU vs Glaxo Smith Kline Consumer Health Care Ltd. (2020 (36) G.S.T.L. 305 (S.C.)), and Technimont Private Limited (formerly known as Technimont ICB Private Limited) vs State of Punjab & Ors (2021) 12 SCC 477.
