Mateshwari Construction And Traders Vs Commissioner (Appeals) of Central Goods And Service Tax (Rajasthan High Court)
Summary: Rajasthan High Court dismissed the writ petition challenging cancellation of the petitioner’s GST registration and rejection of the belated proceedings seeking revocation. The registration had been cancelled after the petitioner failed to file GST returns for six months. A show-cause notice was issued on 08.10.2022, but according to the Court no reply was filed within the stipulated period, resulting in cancellation of registration on 10.11.2022. The petitioner contended that the non-filing of returns and the delay had been duly explained, that the revocation application had wrongly been rejected for want of reply to the show-cause notice, and that an appeal for revocation was submitted on 26.10.2024 followed by a reply dated 05.12.2024. The proceedings were ultimately rejected as barred by limitation by the impugned order dated 15.01.2025.
The High Court noted that neither the alleged revocation application nor any acknowledgment evidencing its receipt had been placed on record. According to the petitioner’s own case, the appeal was filed only in 2024 and was clearly time-barred. The Court further found that this was not a case where an opportunity of hearing had been denied: notice proposing cancellation had been issued but was not answered within time, and no expeditious steps were thereafter taken either to seek revocation or avail the appellate remedy within the statutory limitation period. Considering the peculiar facts and the petitioner’s conduct, the Court declined to exercise discretionary writ jurisdiction, particularly in view of the Supreme Court decision in Assistant Commissioner (CT) LTU, Kakinada & Ors. Vs Glaxo Smith Kline Consumer Health Care Limited, which concerned exercise of writ jurisdiction after the statutory appellate remedy had become barred by limitation. The writ petition was accordingly dismissed. However, the High Court expressly clarified that dismissal of the petition would not prevent the petitioner from applying for fresh GST registration in accordance with the applicable terms and conditions.
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