9911796707
TMI Blog2024 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent can very well initiate legal action by invoking civil and penal provisions by way of civil and criminal cases. Instead of doing so, the respondent has outrightly cancelled the GST registration of the petitioner - in the present case, the respondent without resorting to take legal action invoking penal provisions, suspended the GST registration of the petitioner and deprived the petitioner from carrying on the business, which amounts to violation of fundamental right of the petitioner and prevented the petitioner, which, cannot be sustained. In the present case, the suspension order was passed on 05.09.2024, for which, admittedly, the petitioner has filed their reply on 12.09.2024. When the reply was filed by the petitioner pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. However, due to the suspension of GST registration, the petitioner is not in a position to carry on the business and file the returns. He also points that it is the fundamental right of a person to carry on the business in the country. Therefore, he submitted that, by virtue of suspension of GST registration, the petitioner is ultimately prevented to carry on the business and it is clear violation of constitutional right. 2.1. The learned counsel for the petitioner would further submit that in the event, for any reason, the respondent is supposed to take an appropriate legal action against the petitioner, stating that the GST registration is misused. Instead of taking such appropriate prosecution in the manner provided in the Act, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration by means of fraud or not conducting the business from declared place in violation of provisions of the Act, the respondent can very well initiate legal action by invoking civil and penal provisions by way of civil and criminal cases. Instead of doing so, the respondent has outrightly cancelled the GST registration of the petitioner. It is the fundamental right of the petitioner to trade and carry on the business in the country and the State can impose reasonable restrictions. However, in the present case, the respondent without resorting to take legal action invoking penal provisions, suspended the GST registration of the petitioner and deprived the petitioner from carrying on the business, which amounts to violation of fundamenta ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
