Shrawan Singh Devda Vs Union of India (Rajasthan High Court)
The present writ petition concerns cancellation of the petitioner’s GST registration and rejection of his statutory appeal as barred by limitation. The petitioner, a sole proprietor carrying on construction business under the name “Ashapura Construction”, had been registered under the CGST Act, 2017 and RGST Act, 2017 since 01.07.2017. A show-cause notice dated 09.05.2023 was issued proposing cancellation of his GST registration for failure to furnish GST returns for six consecutive months, and the registration was simultaneously suspended.
The petitioner did not submit a reply and, consequently, the Proper Officer cancelled the registration by order dated 03.08.2023 with effect from 31.03.2023. The petitioner thereafter filed a statutory appeal under Section 107 of the RGST Act, 2017, but the appeal was filed beyond both the prescribed period and the further period within which delay could be condoned.
The Appellate Authority accordingly dismissed the appeal on 10.06.2026. Before the High Court, the petitioner contended that the cancellation order was non-speaking, that retrospective cancellation was contrary to Section 29 of the RGST Act, that adequate opportunity had not been provided and that the High Court could exercise jurisdiction under Article 226 to condone the delay and direct adjudication of the appeal on merits. The respondents opposed the petition, relying upon the statutory limitation under Section 107 and Supreme Court authorities holding that an appellate authority cannot condone delay beyond the maximum period prescribed by the statute. The Court examined Section 29 and Section 39 of the RGST Act and held that cancellation for non-filing of returns for six continuous months is statutorily contemplated.
