2024 (5) TMI 872 - HC - GST

Cancellation of registration of the petitioners' proprietorship concern - Time limitation - unreasoned order - total non application of mind by the authority concerned while cancelling the G.S.T registration of the petitioner - HELD THAT - The appeal filed against the order has been dismissed on the ground of limitation only. Bar of limitation may bar the remedy of appeal but it does not bar the petitioner's right to seek his constitutional remedy under Article 226 of the Constitution of India, particularly when the impugned order affects valuable rights of the petitioner and the same has been passed without assigning any reason. The writ petition is disposed of.

Summary

Issues Involved:
The validity of the order cancelling the registration of the petitioner's proprietorship concern and the dismissal of the appeal against the cancellation order on the ground of limitation.

Validity of Cancellation Order:
The petitioner challenged the order cancelling the registration of M/s V.P. Construction, Lucknow, citing lack of consideration of the petitioner's reply dated 17.07.2022 in response to the show cause notice. The court noted that the cancellation order displayed a lack of application of mind by stating conflicting information regarding the petitioner's reply. It was emphasized that a judicial order must provide sufficient reasons, and the absence of such reasoning renders the order unsustainable in law.

Dismissal of Appeal on Ground of Limitation:
The appeal against the cancellation order was dismissed solely on the basis of being filed beyond the stipulated time limit. However, the court highlighted that while limitation may affect the appeal remedy, it does not impede the petitioner's right to seek constitutional remedy under Article 226 of the Constitution of India, especially when the impugned order impacts the petitioner's valuable rights and lacks proper justification.

Judgment:
The writ petition was disposed of, setting aside the orders dated 09.02.2022 and 12.02.2024. The Assistant Commissioner, Lucknow Sector 12, was directed to issue a fresh order considering the petitioner's submissions in the reply dated 17.07.2022. Additionally, the Respondent No.4 was granted the liberty to commence new proceedings, ensuring the petitioner's adequate opportunity to present their case and addressing any pleas raised by the petitioner.