2022 (11) TMI 742 - HC - GST

Cancellation of GST registration of petitioner - appeal has been dismissed on the ground of same being time-barred - HELD THAT - It cannot be denied that the petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. The order dated 28.09.2022 is set aside. The petitioner is given liberty to file appeal against the cancellation of GST registration to the competent authority within ten days from today. Upon such appeal 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 petitioner. The writ petition is disposed off.

Summary

Issues:
1. Cancellation of GST registration.
2. Timeliness of filing an appeal against cancellation.
3. Violation of right to life and liberty under Article 21 of the Constitution of India.

Analysis:
1. The petitioner, a registered dealer under the GST Act, had their registration cancelled by the competent authority. The petitioner challenged the cancellation through an appeal, which was dismissed as time-barred since the hard copy was not submitted despite filing the e-appeal within the stipulated period. The issue revolved around the cancellation of GST registration and the subsequent appeal process.

2. The petitioner's counsel cited judgments from various High Courts, emphasizing that the petitioner should not be left remediless due to a hyper-technical reason like missing the appeal deadline. The counsel argued that the cancellation of GST registration deprived the petitioner of conducting business, impacting their right to earn a livelihood, a violation of Article 21 of the Constitution of India. The respondents opposed these arguments but acknowledged that the legal principles from the referenced judgments addressed the current dispute.

3. Recognizing the importance of the petitioner's ability to continue their business with a valid GST registration, the court acknowledged the potential violation of the petitioner's right to life and liberty under Article 21. Consequently, the court set aside the order dismissing the appeal as time-barred. The petitioner was granted ten days to file the appeal afresh, ensuring that the competent authority would consider and decide the appeal without being constrained by the limitation period, thus safeguarding the petitioner's right to due process and livelihood.

In conclusion, the judgment overturned the dismissal of the appeal against the cancellation of GST registration, allowing the petitioner to refile the appeal within a specified timeframe. The decision aimed to uphold the petitioner's right to conduct business and earn a livelihood, ensuring a fair opportunity for redressal without being hindered by technicalities.