CA Pratibha Goyal | Dec 27, 2022 |
GST Number Restoration: Rejection of appeal due to delay of One Day Hypertechnical, says HC
The petitioner is a dealer registered under the GST and was served with a show cause notice dated 14.07.2020 for cancellation of the registration. GST Department thereafter suo motu canceled GST registration vide order dated 28.07.2020 on the ground that the petitioner had not filled up up-to-date returns along with payment of tax. Further, the application for revocation of the GST registration was rejected vide order dated 25.10.2021 and the appeal filed against the same was dismissed on account of its being barred by one day.
3. We really wonder why and how respondent No.2 could have taken such a hyper-technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
4. It is not in dispute that respondent No.2 was not vested with an authority to condone the delay and if at all required any precedent on the issue, then we may conveniently refer to the following orders passed by various High Courts:
1. 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).
2. Vinod Kumar Vs. Commissioner Uttarakhand State GST & Ors.: 2022 (7) TMI 128-Uttarakhand High Court (Special Appeal No. 123 of 2022).
3. TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) (GST), The Assistant Commissioner (Circle), Salem Bazaar: 2022 (2) TMI 933-Madras High Court.
4. M/s Trans India Carco Carriers Vs. The Assistant Commissioner (Circle) W.P. Nos. 18537 of 2022 and etc.- Madras High Court.
5. Civil Writ Petition No. 14521/2022 titled Poonamchand Saran vs. Union of India and others along with connected matter, decided on 29.09.2022.
5. It cannot be disputed that the petitioner would not be able to continue with his business in absence of GST registration and thus would be deprived of his livelihood which amounts to a violation of his right to life and liberty as enshrined under Article 21 of the Constitution of India.
6. In this background, the order dated 29.08.2022 is set aside. The delay in filing of appeal before respondent No.2 stands condoned and respondent No.2 shall now decide the appeal on its merits. The parties are left to bear their own costs.
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