Kakar Automobiles Vs Union of India (Rajasthan High Court)
The Rajasthan High Court disposed of the present D.B. Civil Writ Petition in terms of its earlier decision in M/s S. Nabad Ali Mustak Ahmed vs. Union of India, D.B. Civil Writ Petition No.5777/2025, decided on 04.11.2025. The petitioner had challenged an order dated 01.04.2026 as well as an earlier order dated 18.07.2024 and sought, inter alia, quashing of those orders and condonation of delay in filing the appeal under the extraordinary jurisdiction of the High Court under Article 226 of the Constitution of India.
The Court noted that the controversy was no longer res-integra because the same issue had already been decided by the Coordinate Bench in M/s S. Nabad Ali Mustak Ahmed vs. Union of India. In that decision, the Court considered the consequences of cancellation of GST registration and dismissal of a statutory appeal solely on limitation. It observed that cancellation of GST registration entails serious civil consequences because it disables a registered person from carrying on taxable business and, in practical terms, affects the right to livelihood of the assessee and persons dependent upon the business. The authorities, particularly while considering appeals against cancellation orders, were therefore expected to adopt a fair, reasonable and non-technical approach.
