Man Singh Tanwar Son of Shri Gordhan Singh Vs Commissioner, Central Goods and Services Tax Department (Rajasthan High Court)
In Man Singh Tanwar vs Commissioner, Central Goods and Services Tax Department, the Rajasthan High Court considered a writ petition challenging cancellation of GST registration and the inability to file an appeal within the prescribed limitation period.
The petitioner-firm sought quashing of the order dated 14.03.2023 cancelling its GST registration. It had also raised alternative prayers challenging Section 107(4) of the CGST/RGST Act and seeking harmonization of limitation provisions. However, during arguments, the petitioner did not press the constitutional challenge to Section 107(4), leaving that issue open.
The petitioner-firm was registered under GST and engaged in business. A show cause notice dated 03.02.2023 was issued for non-filing of monthly returns for six months, requiring a reply within thirty days. Due to the illness of the petitioner’s grandfather, the petitioner did not respond to the notice. Consequently, the GST registration was cancelled by order dated 14.03.2023.
The petitioner submitted that the same illness prevented filing of an appeal under Section 107(1) within the limitation period. Medical records were produced to substantiate the claim. The petitioner also attempted to file an appeal on the GST portal, but the system displayed that the limitation period had expired.
