HC allows the appeal against the cancellation of the GST Registration to be filed later
Facts and Issue of the Case
The petitioners were dealers registered under the GST Act. Their registration came to be cancelled by the competent authority vide orders dated 09.09.2022 and 09.05.2022 .
It is not disputed that appeal against cancellation of the GST registration can be filed within thirty days which can be extended by a further period of 30 days. The petitioner Poonamchand Saran filed the e-appeal in time but could not submit the hard-copy. On the other hand, the petitioner Mohan Singh failed to submit an appeal against the cancellation order dated 09.05.2022. The petitioner Poonamchand has challenged the order dated 09.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. The petitioner Mohan Singh has raised the grievance of not being able to file an appeal on account of unavoidable reasons.
Expert advice Shri Balia, assisted by Mr. Sharad Kothari, relied on the decisions made by the following High Courts :
1. M/s G.G. Agencies Girijeshwar Rice Mill vs The State of Karnataka & Ors.
2. Vinod Kumar Vs. Commissioner Uttarakhand State GST & Ors.
3. TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) (GST), The Assistant Commissioner (Circle), Salem Bazaar
4. M/s Trans India Carco Carriers Vs. The Assistant Commissioner (Circle) W.P.
Observation by the Court
The court urged that petitioners have been left remediless for hyper-technical reasons of the appeal against cancellation GST registration not being filed in hard-copy/in time. The court contended that owing to cancellation of GST registration, the petitioners are being deprived of the opportunity of doing business which has resulted into loss of all avenues of earning livelihood and is violative of right to life and liberty as guaranteed by Article 21 of the Constitution of India. The court thus, urges that one more opportunity deserves to be given to the petitioners to file the appeal in the proper format and the competent authority may be directed to decide such appeal as per law.
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.
In this background, the order dated 09.09.2022 passed in the case of Poonamchand Saran is set aside. 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.
With the above observations and directions, the writ petitions are dismissed.Poonamchand-Saran-Vs-Union-of-India-Rajasthan-High-Court