2022 (10) TMI 675 - HC - GST

Cancellation of the GST registration of petitioner - petitioner filed the e-appeal on 17.06.2022 but could not submit the hard-copy within the prescribed period of limitation - applicability of time limitation - HELD THAT - It cannot be denied that the petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. The petitioner is given liberty to file appeal against the cancellation of GST registration to the competent authority within ten days from today. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioner - Petition disposed off.

Summary

Issues Involved:
Challenge to cancellation of GST registration due to time-barred appeal.

Analysis:
The petitioner, a registered dealer under the GST Act, had their registration cancelled by the competent authority. The petitioner filed an e-appeal after the prescribed period but failed to submit the hard copy within the limitation period. The appeal was dismissed as time-barred, leading to the petitioner challenging the dismissal order. The petitioner's counsel relied on judgments from various High Courts to argue that the petitioner should not be left remediless due to a hyper-technical reason. It was contended that the cancellation of GST registration deprived the petitioner of their livelihood, violating the right to life and liberty under Article 21 of the Constitution of India.

The respondent vehemently opposed the petitioner's submissions but acknowledged that the legal propositions from the cited judgments addressed the current controversy. It was recognized that the petitioner's inability to continue business without GST registration would indeed violate their right to life and liberty. Consequently, the order dismissing the appeal as time-barred was set aside. The petitioner was granted the liberty to file an appeal against the cancellation of GST registration within ten days. The competent authority was directed to consider and decide the appeal in accordance with the law, excluding the limitation period for filing the appeal.

In conclusion, the High Court allowed the petitioner another opportunity to file the appeal against the cancellation of GST registration, emphasizing the importance of not depriving individuals of their livelihood due to technicalities. The judgment aimed to uphold the right to life and liberty as guaranteed by the Constitution of India, ensuring that the petitioner's case would be considered without the limitation bar.