Article 21 Can help to file delay in Appeal for cases of Cancellation of GST Registration
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.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.
Observation by the Court
Petitioners have urged that they have been left remediless for hyper-technical reasons; that owning to the cancellation, the petitioners are being deprived of the opportunity of doing business.
This has resulted in the loss of all avenues of earning a livelihood and is violative of the right to life and liberty as guaranteed by Article 21 of the Constitution; that one more opportunity deserves to be given to file an appeal in the proper format.
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 (Writ Petition No.14521/2022) is set aside. 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.
The Court dismissed the appeal and directed the petitioners to file appeal against the cancellation of their GST registration to the competent authority within ten days from date of this order.