Appeal against cancellation of registration to be considered excluding bar of limitation: HC

Case Details: Poonamchand Saran v. Union of India - [2022] 144 taxmann.com 85 (Rajasthan)

Judiciary and Counsel Details

• • Kuldeep Mathur & Sandeep Mehta, JJ.
  • Vikas Balia, Sr. Adv. Sharad Kothari, Priyanshu Arora & Mayank Taparia for the Petitioner.
  • Rajvendra Saraswat for the Respondent.

Facts of the Case

The registration of the petitioner was cancelled on ground that appeal was not filed against cancellation order. The petitioner filed writ petition and raised the grievance of not being able to file an appeal on account of unavoidable reasons. It was also contended that it had been left remediless for hyper-technical reasons of the appeal against cancellation GST registration not being filed in time.

High Court Held

The Honorable High Court noted that the petitioner would not be able to continue with its business in absence of GST registration and thus, it would be deprived of livelihood which would amount to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. Therefore, it was held that the impugned order cancelling registration was to be set aside. The petitioner was also directed to file appeal against cancellation of registration within 10 days before competent officer and upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation.