M/S Maruti Nandan Trading Company vs. State Of Rajasthan
Held
The Court noted that the GST Tribunal has been constituted and offers an equally efficacious remedy. Therefore, the Court is not inclined to exercise its extraordinary writ jurisdiction.
Facts
The petitioner's GST registration was cancelled retrospectively. Their application for revocation and subsequent appeal were rejected on the grounds of non-conduct of business activities at the principal place of business.
Key Issues
Whether the High Court should exercise its writ jurisdiction when an equally efficacious remedy before the GST Tribunal is available.
Sections Cited
Section 112
AI-generated summary — verify with the full judgment below
[2026:RJ-JP:31741-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 9041/2024 CNR: RJHC020454992024 | URN: CW / 18392U / 2024 M/s Maruti Nandan Trading Company, Dunga Wala Ki Dhani, 1007, Gram Bidara, Jaipur, Rajasthan - 303103 Through Its Pro- prietor Dinesh Kumar Sharma, S/o Ram Kishor Sharma, Aged About 46 Years, Jaipur, Rajasthan - 303102. ----Petitioner Versus 1 State Of Rajasthan, Through The Assistant Commissioner, State Tax, Circle-Shahpura, Jaipur-I, Ward-I, Shahpura, Jaipur. 2 The Appellate Authority, State Tax-I, Kar Bhawan, Ambed- kar Circle, Jaipur - 302004. 3 Union Of India, Through The Chief Commissioner, Cgst Jaipur Zone, Ncrb, Statue Circle, C-Scheme, Jaipur- 302005. ----Respondents For Petitioner(s) : Mr. Ravi Gupta For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal Mr. Kapil Sharma Mr. Amit Chaturvedi HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 12/08/2026
The petitioner herein, inter alia, seeks a direction to Respondent No.1 to revoke the canceled GST registration, and further seeks quashing and setting aside of the impugned Order-in-Appeal dat
The judgment continues below.
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