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2024 (4) TMI 1030 - HC - GSTCancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - HELD THAT - The 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 the competent authority within ten days from today. Upon such appeals 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 petitioners. The present petition is disposed of in the same terms while quashing and set aside the impugned order dated 28.12.2023 (Annex.3).
Issues involved:
The issues involved in the judgment are the cancellation of GST registration, filing of appeals against cancellation orders, deprivation of livelihood due to cancellation of GST registration, and violation of the right to life and liberty as guaranteed by Article 21 of the Constitution of India. Cancellation of GST Registration and Filing of Appeals: The petitioners, who were dealers registered under the GST Act, had their registrations cancelled by the competent authority through orders dated 09.09.2022 and 09.05.2022. One petitioner filed an e-appeal in time but could not submit the hard-copy, while the other petitioner failed to submit an appeal against the cancellation order. The issue revolved around the dismissal of the appeal on the ground of being time-barred and the inability to file an appeal due to unavoidable reasons. The petitioners argued that they were left remediless for hyper-technical reasons, emphasizing the importance of the right to livelihood under Article 21 of the Constitution of India. The court acknowledged that the cancellation of GST registration would deprive the petitioners of their livelihood, constituting a violation of their right to life and liberty. Legal Precedents and Remedies: The petitioners' counsel cited judgments from various High Courts to support their argument that the petitioners should be given another opportunity to file the appeal in the proper format. The court noted that the legal propositions from these judgments covered the controversy at hand. In consideration of the petitioners' right to continue their business and earn a livelihood, the court set aside the previous order and granted the petitioners ten days to file an appeal against the cancellation of their GST registration. The court directed that such appeals should be considered and decided on all aspects in accordance with the law, excluding the bar of limitation for filing the appeal. Disposition of the Petition: The court disposed of the present petition in line with the earlier order mentioned, quashing and setting aside the impugned order dated 28.12.2023. Additionally, all pending applications were also disposed of as part of the judgment.
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