Case Law Details
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.
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