GST Cancellation: Provisions of GST Act Cannot be Interpreted so as to Deny the Right to Carry on Trade and Commerce | Madras HC

Madras High Court while giving order in matter of GST Cancellation said that the provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of the defect in the scheme of the GST enactments. The right to carry on trade or professoin also cannot be curtailed. Only reasonable restriction can be imposed. To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India.

In matter of Tvl. Suguna Cutpiece Center vs The Appellate Deputy Commissioner, the court also said that notwithstanding the fact that the petitioners have shown utter disregard to the provisions of the Acts and have failed to take advantage of the amnesty scheme given to revive their registration, this Court is inclined to quash the GST Cancellation orders and grant consequential reliefs subject to terms.

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