Rajasthan HC Stay on Cancellation of GST Registration – Dinesh Kumar Case

By CA Sandeep Kanoi Goods and Services Tax Judiciary March 7, 2024

TaxGuru Citation: 2024 taxguru.in 1212
Case Name: Dinesh Kumar S/o Kishan Lal Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court at Jodhpur)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Rajasthan High Court

Upgrade to Basic or Premium to download.

Already Upgraded? Log in.

Dinesh Kumar S/o Kishan Lal Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court at Jodhpur)

In a significant legal development, the Rajasthan High Court at Jodhpur has issued a stay order regarding the cancellation of GST registration in the case of Dinesh Kumar S/o Kishan Lal vs Commissioner, Central Goods And Service Tax. The court’s decision, rendered in Civil Writ Petition No. 904/2024, dated 01.03.2024, holds profound implications for the petitioner and the broader legal landscape concerning GST regulations.

The core issue revolves around the cancellation of the petitioner’s GST registration certificate due to non-compliance with the filing of GST returns, as mandated by law. The Assistant Commissioner Circle Sanchore, District Jalore, had passed the order dated 24.02.2023, leading to the cancellation.

However, the High Court, in its wisdom, stayed the cancellation order, recognizing the petitioner’s right to appeal. The court noted that depriving the petitioner of this remedy would render them effectively without recourse, particularly considering the impact on their livelihood.

This decision underscores the fundamental right to engage in trade and commerce, as enshrined in the Constitution. The court’s stance aligns with previous judgments, such as Poonamchand Saran v. Union of India and Marudhar Medical Store Vs. Assistant Commissioner & Ors., emphasizing the importance of ensuring access to legal remedies, especially concerning livelihood-related matters.