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2024 (6) TMI 990 - HC - GSTIssues involved: Cancellation of Goods and Services Tax Identification Number (GSTIN) of petitioner-Firm u/s financial hardship due to illness, infringement of right to conduct business, reference to previous judgment. Cancellation of GSTIN due to financial hardship: The petitioner's GSTIN was cancelled due to delays in payment caused by the proprietor's wife's illness. The petitioner sought relief, arguing that the cancellation would infringe upon their right to conduct business and livelihood. The petitioner expressed willingness to clear all liabilities under the GST Law. The court considered the circumstances, including the illness-related financial crisis, and decided to restore the GSTIN upon payment of all necessary dues. Infringement of right to conduct business: The petitioner contended that the permanent cancellation of GSTIN would violate their right to conduct business guaranteed under Article 21 of the Constitution of India. The court acknowledged this argument and emphasized the importance of balancing revenue considerations with individual rights. It was noted that restoring the GSTIN upon full payment of dues would address both the revenue loss concerns and the petitioner's right to conduct business. Reference to previous judgment: The petitioner's counsel referred to a previous judgment in M/s Bhagwati Collection and Handloom Vs. State of Rajasthan & Ors., highlighting relevant legal precedents. This reference provided additional context for the court to consider while evaluating the petitioner's case. The court's decision to restore the GSTIN was influenced by the specific circumstances of the case and the petitioner's commitment to meeting their GST obligations as determined by the authorities.
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