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2024 (3) TMI 390 - HC - GSTCancellation of GST registration certificate of the petitioner - cancellation because of not filing of GST returns as stipulated in law - HELD THAT - Since the matter involves a question of law as to whether a person can be rendered remediless, particularly, for earning his livelihood due to not uploading of his GST details within the stipulated time frame, therefore, the same requires consideration. This Court is also conscious of the fact that the validity of Section 107 of the Act of 2017 is pending consideration. The matter is listed in the fresh category, therefore, the writ petition deserves to be admitted - Issue notice - List the matter on 29.04.2024.
Issues involved:
The issues involved in the judgment are the cancellation of GST registration certificate of the petitioner due to non-filing of GST returns as per the law, the availability of statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017, the constitutional right to freedom of trade and commerce, and the question of whether a person can be left without a remedy for earning a livelihood due to not uploading GST details within the specified time frame. Cancellation of GST Registration Certificate: The core issue in the present petition is the cancellation of the petitioner's GST registration certificate for not filing GST returns as required by law. The petitioner's counsel argued that the petitioner's constitutional right to freedom of trade and commerce is being violated due to the lack of a remedy to upload GST details and continue earning a livelihood. Statutory Appeal under Section 107: The petitioner's counsel highlighted the unavailability of the statutory appeal remedy under Section 107 of the Act of 2017 for the petitioner, as the timeline of 30 days for filing the appeal had lapsed. The counsel relied on previous court decisions where petitioners were given liberty to file appeals against the cancellation of GST registration beyond the prescribed timeline. Constitutional Right to Freedom of Trade and Commerce: The petitioner's counsel emphasized the petitioner's constitutional right to freedom of trade and commerce, arguing that the cancellation of the GST registration certificate impairs this fundamental right. Previous court decisions were cited to support the argument that deprivation of the right to continue business due to lack of GST registration amounts to a violation of Article 21 of the Indian Constitution. Judicial Precedents and Legal Arguments: The petitioner's counsel referred to previous court judgments where petitioners were allowed to file appeals against the cancellation of GST registration beyond the statutory timeline, citing reasons for delay in filing the appeal. On the other hand, the respondents' counsel contended that the court should not issue a writ inconsistent with legislative intent, citing a judgment where a writ petition challenging an order after the expiry of the limitation period was dismissed. Consideration of Remediless Situation: The court acknowledged the question of whether a person can be left without a remedy, particularly concerning earning a livelihood due to not uploading GST details within the specified time frame. The validity of Section 107 of the Act of 2017 was noted to be pending consideration, adding complexity to the case. Admission of Writ Petition: Based on legal principles outlined by the Hon'ble Apex Court regarding the maintainability of a writ petition under exceptional circumstances, the court admitted the writ petition for further consideration. The matter was listed for a future date, and the operation of the order cancelling the GST registration certificate was stayed temporarily, allowing the petitioner to upload GST details subject to potential penalties as per the law.
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