2022 (10) TMI 180 - HC - GST

Cancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - HELD THAT - It cannot be denied that the petitioners herein would not be able to continue with their business in absence of GST registration and thus, would be deprived of their livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. 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 - Petition disposed off.

Summary

Issues:
1. Cancellation of GST registration.
2. Filing of appeals against cancellation orders.
3. Right to life and liberty under Article 21 of the Constitution of India.

Detailed Analysis:
1. The petitioners were dealers registered under the GST Act, and their registration was 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 first petitioner challenged the dismissal of their appeal as time-barred, and the second petitioner cited unavoidable reasons for not filing an appeal.

2. The petitioners' counsel relied on judgments from various High Courts to argue that the petitioners should be given another opportunity to file their appeals against the cancellation of GST registration. The counsel contended that the cancellation deprived the petitioners of their livelihood, violating their right to life and liberty under Article 21 of the Constitution of India. The counsel urged the court to direct the competent authority to consider the appeals without the limitation bar.

3. The respondent's counsel opposed the petitioners' submissions but acknowledged that the legal propositions from the cited judgments covered the issue at hand. The court recognized that the petitioners would be unable to continue their business without GST registration, leading to a violation of their right to life and liberty under Article 21. Consequently, the court set aside the order dismissing one petitioner's appeal and granted both petitioners the liberty to file appeals against the cancellation of their GST registration within ten days, without the limitation bar. The court directed the competent authority to consider and decide the appeals in accordance with the law.

In conclusion, the High Court allowed the petitioners to file appeals against the cancellation of their GST registration without the limitation bar, emphasizing the importance of the right to life and liberty under Article 21 of the Constitution of India. The judgment provided a remedy to the petitioners, ensuring they have the opportunity to address the cancellation of their registration and continue their business activities.