Judgment
[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 1.
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 dated 31.01.2024 whereby the appeal preferred by it against the Order dated 27.09.2023, rejecting the application for revocation of cancellation of
[2026:RJ-JP:31741-DB] (2 of 3) [CW-9041/2024] GST registration was dismissed on the ground of non-conduct of business activities at the principal place of business.
2.
Brief facts of the case are that the petitioner is a proprietorship firm, which obtained its GST registration on 24.03.2021. The said registration was subsequently cancelled by the respondent-State Tax Officer vide Form GST REG-19 dated 21.08.2023, retrospectively with effect from the date of registration. Aggrieved by the cancellation, the petitioner filed an application for revocation of cancellation in Form GST REG-21 on 22.08.2023. Pursuant thereto, a Show Cause Notice in Form GST REG-23 dated 04.09.2023 was issued, followed by an Order dated 27.09.2023 rejecting the application for revocation.
2.1 Aggrieved by the rejection order, the petitioner preferred an appeal in Form GST APL-01 on 22.12.2023. The Appellate Authority vide order dated 31.01.2024, rejected the appeal on the ground that no business activities were being conducted at the principal place of business. The petitioner has thereafter approached this Court under Article 226 of the Constitution of India, stating that no other efficacious alternative remedy is available.
2.2 Hence, this writ petition 3.
In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record.
4.
It transpires that during the pendency of the writ proceedings before this Court, the GST Tribunal has been constituted under Section 112 of the CGST Act, 2017. In view thereof, an equally efficacious remedy being available, we are not inclined to exercise our extraordinary writ jurisdiction.
5.
The matters are accordingly remanded to the learned GST Tribunal for adjudication on merit. All the issues and the contentions
[2026:RJ-JP:31741-DB] (3 of 3) [CW-9041/2024] raised in the writ petitions are kept open to be decided by the learned Tribunal.
6.
Time taken before this Court in pursuing the writ remedy shall not be computed for the purposes of limitation while entertaining the appeals by the learned Tribunal, provided the petitioners approach the learned Tribunal within 30 days of the instant order being uploaded on the website of this Court.
7.
All pending applications, if any, stand disposed of.
(ASHUTOSH KUMAR),J (ARUN MONGA),J 49/TUSHAR KUMAWAT