Allowed

Mitul Pradhanji Thakor Proprietor of Rutvi Enterprise v. Chief Commissioner of State Tax

Rajasthan HC15 Jul 2024CW/11186/2024

Case brief

AI extract

What is this about?

The High Court allowed the D.B. Civil Writ Petition directing the respondent authority not to reject the petitioner's application dated 22.05.2024 under Section 30 of the CGST Act on technical grounds and to consider restoring GST registration upon payment of penalties and taxes.

What did the court decide?

Direction issued to respondent not to reject application dated 22.05.2024 on technical grounds and to restore GST registration upon payment of penalties and taxes.

Mitul Pradhanji Thakor Proprietor of Rutvi Enterprise… — GST and Indirect Tax | Rajasthan HC (2024)

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[2024:RJ-JD:28751-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 11186/2024

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Mitul Pradhanji Thakor Proprietor Of Rutvi Enterprise, Male, Aged 35 Years, Occupation Business, Having Address At Plot No. G1295,riico Growth Centre Phase-Ii, Maval, Abu Road, Sirohi, Rajasthan.

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----Petitioner

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Versus

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Chief Commissioner Of State Tax, Rajasthan, Goods And Services, Tax, Kar Bhavan, Ambedkar Circle, Bhawani Singh Road, C-Scheme, Jaipur, Rajasthan.

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Chief Commissioner Of State Tax, State Tax (Gst), Abu Road, Circle, Rajasthan.

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----Respondents

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For Petitioner(s)	: Mr. Komal Detha,through VC
For Respondent(s)	: Mr. Mahaveer Bishnoi,AAG

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HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR

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Order

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15/07/2024

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This writ petition has been under Article 226 of the Constitution of India filed for a direction upon respondent No.2. 2. Mr. Komal Detha learned counsel for the petitioner-firm states that the GST registration of the petitioner – firm was cancelled on 08.05.2024 and an application under Section 30 of the CGST Act was filed on 22.05.2024 but till date, no decision has been taken by the statutory authority. 3. This is common knowledge that the GST Act was brought to the statute book for the purposes for levying taxes on manufacture of certain goods, excise duties etc. Now cancellation

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[2024:RJ-JD:28751-DB]

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[CW-11186/2024]

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(2 of 3)

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of GST registration has an effect that the business of the petitioner’s firm cannot continue and that in turn would cause serious prejudice to the petitioner-firm.

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Having regard to the object behind the GST Act, a provision for revocation of cancellation of registration has been provided under Section 30 which is as under:-

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“30. Revocation of cancellation of registration. -

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(1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.

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1[Provided that the registered person who was served notice under sub-section (2) of section 29 in the manner as provided in clause (c) or clause (d) of subsection (1) of section 169 and who could not reply to the said notice, thereby resulting in cancellation of his registration certificate and is hence unable to file application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act, against such order passed up to 31-03-2019, shall be allowed to file application for revocation of cancellation of the registration not later than 22-07-2019.]

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(2) The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke cancellation of the registration or reject the application: Provided that the application for revocation of cancellation of registration shall not be rejected unless the applicant has been given an opportunity of being heard.

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(3) The revocation of cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a revocation of cancellation of registration under this Act”

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After hearing the learned counsels appearing for the parties, we are of the opinion that on payment of penalties and applicable taxes, GST registration of the petitioner-firm may be restored.

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(3 of 3) [CW-11186/2024]

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[2024:RJ-JD:28751-DB]

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However, we make it clear that the application dated 22.05.2024 filed by the petitioner – firm shall not be rejected on the technical ground.

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The D.B. Civil Writ Petition is allowed in the aforesaid terms.

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(KULDEEP MATHUR),J

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(SHREE CHANDRASHEKHAR),J

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9-Mohit-Hanuman/-

Mitul Pradhanji Thakor Proprietor of Rutvi Enterprise v. Chief Commissioner of State Tax

Case brief

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Mitul Pradhanji Thakor Proprietor of Rutvi Enterprise v. Chief Commissioner of State Tax

Case brief

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