TMI Blog2024 (4) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... e controversy involved in this writ petition is squarely covered by the order passed by a Division Bench of this Court in POONAMCHAND SARAN S/O LATE MANGALRAM SARAN, MOHAN SINGH S/O LATE SHRI SALAM SINGH VERSUS UNION OF INDIA [ 2022 (10) TMI 180 - RAJASTHAN HIGH COURT] where it was held that Both the petitioners are given liberty to file appeal against the cancellation of their GST registration to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B. Civil Writ Petition No. 14521/2022) on 29.09.2022, which reads as follows: Issue notice to the respondents. Shri Rajvendra Saraswat, Advocate, Standing Counsel for GST Department puts in appearance on their behalf. With consent of learned counsel for parties and looking to the urgency involved, the writ petitions are being heard and finally decided today itself. The petitioners were dealers reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file an appeal on account of unavoidable reasons. Learned counsel Shri Balia assisted by Mr. Sharad Kothari placed reliance on the following judgments rendered by various High Courts:- 1. M/s G.G. Agencies Girijeshwar Rice Mill vs The State of Karnataka Ors. (Writ Petition No.15344 of 2022, decided on 18.08.2022) 2. Vinod Kumar Vs. Commissioner Uttarakhand State GST Ors. : 2022 (7) TMI 128 - U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution of India. He thus, urges that one more opportunity deserves to be given to the petitioners to file the appeal in the proper format and the competent authority may be directed to decide such appeal as per law. Shri Saraswat, vehemently and fervently opposed the submissions advanced by the petitioners counsel. However, he too is not in a position to dispute the fact that the legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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