The Hon’ble High Court of Rajasthan vide its order dated 10.11.2022 in the matter of Prakash Purohit S/O Shri Ranju Singh Vs. The Commissioner, Central Goods and Service Tax, Jaipur, The Additional Commissioner (Appeals), Central Goods and Service Tax, Jodhpur, The Assistant Commissioner, Circle-A-Pali-Ward-I, Central Goods and Service Tax Office, Pali in D.B. Civil Writ Petition No. 16269/2022, ordered for considering and deciding the appeal of the assessee against cancellation of registration in accordance with law, which was earlier dismissed as time-barred.  While passing the order, it was observed that in absence of GST registration the assessee would not be able to continue its business and thus would be deprived of his livelihood.

The petitioner filed the writ petition before the Hon’ble High Court challenging the order dated 28.09.2022, whereby his appeal against cancellation of registration was dismissed on the ground of being time-barred.

Facts of the Case: –

• The petitioner is a dealer under GST Act. The registration of the petitioner was cancelled by the competent authority vide order dated 11.04.2022.
• That appeal against the cancellation of registration can be filed within three months which can be extended by a further period of 30 days. The petitioner against the said order of cancellation of registration dated 11.04.2022, filed the e-appeal on 27.09.2022 but could not submit the hard-copy, which resulted in dismissal of the appeal as time-barred vide order dated 28.09.2022.

Petitioner’s Submissions: –

• Relying on the decisions of M/s G.G. Agencies Girijeshwar Rice Mill vs The State of Karnataka & Ors. (Writ Petition No.15344 of 2022, decided on 18.08.2022), Vinod Kumar Vs. Commissioner Uttarakhand State GST & Ors.: – Uttarakhand High Court (Special Appeal No.123 of 2022), TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) (GST), The Assistant Commissioner (Circle), Salem Bazaar – Madras High Court, M/s Trans India Carco Carriers Vs. The Assistant Commissioner (Circle) W.P. Nos.18537 of 2022 and etc. – Madras High Court, it was urged on the behalf of the petitioner that the petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of registration not being filed in time.
• It was submitted that due to cancellation of registration, the petitioner is 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. Therefore, it was requested that one more opportunity deserves to be given to the petitioner for filing the appeal and the competent authority may be directed to decide the same in accordance with law.

On the behalf of the respondents, the submissions advanced by petitioner was vehemently and fervently opposed, however, the fact that the legal proposition as explained by various High Courts in the judgments referred to supra, covers the controversy at hand, could not be disputed.

Held: –

• The Hon’ble High Court after considering the submissions made and facts of the case, found that it cannot be denied that in absence of GST registration, the petitioner would not be able to continue his business and thus, would be deprived of livelihood which amounts to violation of right to life and liability as enshrined in Article 21 of the Constitution of India.

The Hon’ble High Court with the above discussions, set aside the impugned order dated 28.09.2022, giving liberty to the petitioner to file the appeal against the cancellation of GST registration before the competent authority.  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.