[2025:RJ-JP:50908-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19854/2025 M/s Rajasthan Infra Associates, B-24, Sharma Colony Vistar, 22 Godam Industrial Area, Jaipur, Rajasthan- 302006, Gstin 08Akxpm5473E1Zk,through Its Proprietor Ramona Mukherjee W/o Shri Ashish Mukherjee, Aged About 60 Years, R/o B-301, Saurav Tower, Gautam Marg, Vaishali Nagar, Jaipur- 302021. ----Petitioner Versus 1. State Of Rajasthan, Through Its Finance Secretary, Finance Department (Rajasthan Goods And Service Tax Department), Kar Bhawan, Ambedkar Circle, Bhawani Singh Road, Jaipur. 2. The Deputy Commissioner, Circle-E, Jaipur-III, Ward-I, Commercial Taxes Department, Jaipur, Rajasthan. 3. The Special Commissioner, Appellate Authority, State Tax Jaipur-Iii, Commercial Taxes Department, Jaipur, Rajasthan. 4. Union Of India, Represented Through Union Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001 ----Respondents For Petitioner(s) : Mr. Gaurav Kumawat For Respondent(s) : Ms. Mahi Yadav, AAG with Mr. Rohan Mittal and Ms. Harshita Verma Mr. Kamal Parswal HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 17/12/2025 1. Issue notice to respondents. [2025:RJ-JP:50908-DB] (2 of 2) [CW-19854/2025] 2. Ms. Mahi Yadav, learned Additional Advocate General and Mr. Kamal Parswal, Advocate accept notices on behalf of the respondents. 3. Learned counsel for the respondent submits that the appeal is to be decided on merits. Keeping in view that the challenge is to the cancellation of the registration which amounts to closing of the business of the petitioner for all times, it is necessary that he should be given hearing on merits. 4. We therefore considering the law as laid down by the Supreme Court in the case of Technimont Pvt. Ltd. vs. State of Punjab & Ors. reported in (2021) 12 SCC 477 uphold the view taken by the Appellate Authority of not entertaining an appeal after the limitation period is over in terms of proviso of Section 107 of the Central Goods and Service Act. However, we exercise our power under Article 226 of the Constitution of India to condone the delay and direct the appeal to be decided on merits within a period of four months. 5. The petition is accordingly allowed. 6. All pending applications also stand disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/22