2023 (12) TMI 891 - HC - GST

Appeal dismissed on the ground of being time barred - cancellation of the GST registration - HELD THAT - This Court in Prakash Purohit s case 2022 (11) TMI 742 - RAJASTHAN HIGH COURT has observed that in absence of GST registration, a person would not be able to continue with his business 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. Having heard learned counsel for the parties and taking into consideration the judgment passed by the Co-ordinate Bench of this Court in Prakash Purohit s case, it is opined that the writ petition filed by the petitioner deserves to be allowed as the petitioner has sufficiently explained the reasons for filing the appeal with delay. The impugned order dated 18.09.2023 is set aside - writ petition allowed.

Summary

Issues involved: Appeal against dismissal of GST registration cancellation on grounds of being time-barred.

Summary:
The writ petition challenged the appellate authority's dismissal of the appeal against the cancellation of GST registration as time-barred. The petitioner cited a previous Division Bench decision that highlighted the significance of GST registration for conducting business, linking it to the right to life and liberty under Article 21 of the Constitution of India. The Division Bench in the previous case allowed the petitioner to appeal without the limitation bar. In this case, the petitioner's GST registration was canceled, and the appeal was filed after the deadline due to the petitioner being out of station. The appellate authority dismissed the appeal as time-barred without considering the reason for the delay.

The petitioner argued that the appeal should not have been dismissed solely based on the delay, as sufficient reasons were provided for the delay in filing. After considering the arguments and the precedent set by the Co-ordinate Bench in the previous case, the Court allowed the writ petition, setting aside the dismissal order. The petitioner was granted ten days to file an appeal against the GST registration cancellation, with instructions for the competent authority to consider and decide the appeal on its merits within the specified time limit.

In conclusion, the writ petition was allowed, the impugned order was set aside, and the petitioner was given the opportunity to appeal the GST registration cancellation within the prescribed time frame. The competent authority was directed to review the appeal on its merits while adhering to the statutory limitation.