2025 (10) TMI 1454

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....SHPENDRA SINGH BHATI AND HON'BLE MR. JUSTICE ANUROOP SINGHI For the Petitioner : Mr. Aman Rewaria on VC for Mr. Paras Mal Chopra Ms. Shashi Vaishnav for Mr. Dinesh Kumar Joshi For the Respondent : Mr. Mahaveer Bishnoi, AAG with Mr. Harshwardhan Singh Order 1. The present writ petition has been filed seeking restoration of GST registration with effect from the date of cancellation i....

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....ant, there was no occasion for it to presume any noncompliance or non-filing and thus, the delay, if any, ought to have been condoned by the authorities. It has also been stated that the petitioner was also unaware of issuance of any show cause notice as no physical show cause notice was received by it and even the fact of passing of the order in original dated 14.03.2024 was learnt by it subseque....

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....794/2025 titled "RPC PSIPL JV Vs. State of Rajasthan & Ors" decided on 12.08.2025 has prayed that the Respondent Department be directed to entertain appeal of the Petitioner. 5. Learned counsel for the respondents vehemently disputes the above submission and contends that the appeal has rightly been dismissed being barred by limitation and no interference in the order dated 26.05.2025 is warran....

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.... 8. This Court in the above relied upon judgments while allowing the writ petitions, have issued directions to entertain the appeal on merits. 9. For the foregoing reasons and taking benefits of the order passed by the Coordinate Bench of this Court, we allow the present writ petition and accordingly, set aside the order dated 26.05.2025 (Annex.5) passed by the appellate authority. The appel....