Suresh Kumar Meena S/O Sh. Prabhu Lal vs. Union Of INDIA

CW/14095/2023HC RajasthanGSTCNR RJHC02071924202304 January 2024Bench: ARUN BHANSALI,ASHUTOSH KUMAR2 pages

AI SummaryAllowed

Facts

The petitioner, Suresh Kumar Meena, proprietor of Atul Construction, filed a writ petition challenging the cancellation of his GST registration on January 12, 2023, and a subsequent appellate order dated August 11, 2023. The appeal was rejected by the Deputy Commissioner (Appeals) on the grounds of being barred by limitation. The petitioner argued that similar cases had been decided favorably by the High Court, and therefore, he should be granted the same relief. The respondents, while contesting the petition, acknowledged the similarity of the issue to prior cases but sought to keep open the legal question regarding condonation of delay beyond statutory periods.

Held

The Court allowed the petition, setting aside the impugned order dated August 11, 2023, which had dismissed the petitioner's appeal as barred by limitation. The Court followed the precedent set in similar cases, Poonamchand Saran and Ors. vs. Union of India and Ors. and Kanika Vishnoi vs. Union of India and Ors., where relief was granted. The petitioner was granted liberty to file an appeal against the cancellation of his GST registration to the competent authority within ten days from the date of the order. Upon filing, the appeal was to be considered in accordance with law, expressly excluding the bar of limitation. The Court noted that the legal issue sought to be contested by the respondents regarding the condonation of delay beyond statutory periods was kept open.

Key Issues

1. Whether the appeal filed by the petitioner against the cancellation of GST registration was rightly rejected as barred by limitation, considering the facts and circumstances of the case and the provisions of the GST Act and Rules? Petitioner's Contention: The petitioner argued that in similar cases, the High Court had granted relief to similarly placed petitioners. He relied on the decisions in Poonamchand Saran and Ors. vs. Union of India and Ors. and Kanika Vishnoi vs. Union of India and Ors., both decided by a Coordinate Bench of the Rajasthan High Court, to support his claim for similar relief. Respondents' Contention: The respondents, while contesting the petition, did not dispute that the issue raised was similar to the cases cited by the petitioner. However, they submitted that the legal issue concerning the condonation of delay beyond the period provided in the statute should be kept open for determination.

Sections Cited

Not specified in the judgment

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2024:RJ-JP:451-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14095/2023 Suresh Kumar Meena S/o Sh. Prabhu Lal Father/o Prabhu Lal, Aged About 44 Years, Proprietor Atul Construction, A-16, New Master Colony, Jhalawar. ----Petitioner Versus 1. Union Of India, Through Secretary Finance, Ministry Of Finance, North Block, New Delhi 110001. 2. Deputy Commissioner (Appeals), Commercial Tax Department, Kota. 3. Assistant Commissioner, Circle Jhalawar Ward-II, Jhalawar. ----Respondents For Petitioner(s) : Mr. Sajid Ali. For Respondent(s) : Major R.P. Singh, Senior Advocate- cum-AAG through VC with Mr. Aditya Singh. Mr. Ajay Shukla. HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE ASHUTOSH KUMAR

Order 04/01/2024

This petition has been filed by the petitioner aggrieved of cancellation of the registration dated 12.01.2023 and order of appeal dated 11.08.2023, whereby the registration of the petitioner under the GST Act has been cancelled and the appeal preferred has been rejected, as barred by limitation.

Learned counsel for the petitioner relies on Poonamchand Saran and Ors. vs. Union of India and Ors.: D.B. Civil Writ Petition Nos.14521 and 14524/2022, decided on 29.09.2022 at Principal Seat Jodhpur and order dated 02.01.2023 passed in D.B. Civil Writ Petition No.18273/2022: Kanika Vishnoi vs. Union of India and Ors. passed at Principal Seat Jodhpur.

[2024:RJ-JP:451-DB] (2 of 2) [CW-14095/2023]

Submissions have been made that in similar nature cases, relief has been granted to similarly placed petitioners and therefore, the petitioner may also be accorded the same relief.

Learned counsel for the respondents though contested the petition, however, do not dispute that issue, as raised, is similar as in the cases of Poonamchand Saran (supra) and Kanika Vishnoi (supra), however, submits that issue be kept open with regard to the condonation of delay beyond the period provided in the statute.

In view of the above facts, wherein, in similar circumstances Co-ordinate Bench of this Court has granted relief, we are inclined to accept the petition filed by the petitioner following the orders in the cases of Poonamchand Saran (supra) and Kanika Vishnoi (supra), however, the legal issue sought to be contested by the respondents is kept open.

Consequently, the petition is allowed. The impugned order dated 11.08.2023 dismissing the appeal preferred by the petitioner is set aside. The petitioner is given liberty to file appeal against the cancellation of the GST Registration to the competent authority within a period of ten days from the date of the order. Upon filing such appeal, the same shall be considered in accordance with law excluding the bar of limitation in preferring

the appeal by the petitioner. (ASHUTOSH KUMAR),J (ARUN BHANSALI),J MADAN/23

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.