TaxTMI 
TaxTMI 
2026 (9) TMI 277
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....etition has been preferred by the petitioner claiming the following reliefs:- "(a) the impugned Order dated 07.2.2024 (Anx-3) may kindly be quashed and set-aside; (b) the respondents may kindly be directed to revoke or restore the GST registration, (c) That the order passed by the appellate authority dated 27.02.2026 (Anx-4) may kindly be quashed and set aside and appellate authority may kindly be directed to hear and decide the appeal on merit within the period of three months." 2. Learned counsel for the petitioner submits that the matter is squarely covered by the judgment rendered by this Hon'ble Court at Jaipur Bench in M/s. Pratap Power Spares Vs. Union of India & Ors. (D.B. Civil Writ Petition No.9882/20....
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....he statutory proceedings within the prescribed time. 2.1 Learned counsel for the petitioner further submits that on account of the aforesaid circumstances, the petitioner could not file a reply to the Show Cause Notice, whereupon the respondent Assistant Commissioner passed the impugned Order dated 28.08.2023, without affording the petitioner an effective opportunity of hearing. 3. In the aforesaid backdrop, we have heard the learned counsels for the parties and perused the record. 4. Learned Counsel for the petitioner, relying on the various Division Bench judgments of this very Court in M/s M R Traders v. UOI (2026 SCC OnLine RAJ 2115), M/s Molana Construction Company v. Central Goods and Service Tax Department ....
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....filing of the appeal by the petitioner. 9. Accordingly, the Appellate Authority shall now entertain the appeal of the petitioner and adjudicate the same on merits, provided the same is filed within 30 days of the instant order being uploaded on the website of this Court. 10. Stay petition and all pending application also stand disposed of." 3. Learned counsel for the petitioner has also referred to the judgment rendered by this Hon'ble Court in M/s. Kakar Automobiles VS. Union of India & Ors. (D.B. Civil Writ Petition No.13403/2026), decided on 13.07.2026. 4. Learned counsel for the respondent has referred to the judgment rendered by this Hon'ble Court in the case of Sharwan Singh Devda Vs. The Union of India & Ors. ....
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....erference with the order passed by the Proper Officer." 5. Learned counsel for the petitioner submits that all the judgments are in the same line and even the judgment in Sharwan Singh Devda (supra) provides a way out, inasmuch as the Hon'ble Court has noted that there is no absolute bar to invoke extraordinary jurisdiction under Article 226 of the Constitution of India merely because the writ petition has been filed after the expiry of the period prescribed for filing a statutory appeal, though not as a matter of course. 6. Learned counsel for the petitioner further submits that the Court has observed that in exceptional and extraordinary circumstances, the Court may interfere with the original order, notwithstanding the expiry of th....