GST Registration Cancellation: Dealers Granted Appeal Rights Despite Missed Deadlines Under Fundamental Protections

HC allowed GST registration cancellation appeals for two dealers who missed filing deadlines. The court granted petitioners liberty to file appeals within 10 days, recognizing their right to livelihood under Article 21. The judgment emphasized procedural flexibility and protection of fundamental rights, directing the competent authority to consider appeals without limitation bar.

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Issues:
1. Cancellation of GST registration.
2. Filing of appeals against cancellation orders.
3. Right to life and liberty under Article 21 of the Constitution of India.

Detailed Analysis:
1. The petitioners were dealers registered under the GST Act, and their registration was cancelled by the competent authority through orders dated 09.09.2022 and 09.05.2022. One petitioner filed an e-appeal in time but could not submit the hard copy, while the other petitioner failed to submit an appeal against the cancellation order. The first petitioner challenged the dismissal of their appeal as time-barred, and the second petitioner cited unavoidable reasons for not filing an appeal.

2. The petitioners' counsel relied on judgments from various High Courts to argue that the petitioners should be given another opportunity to file their appeals against the cancellation of GST registration. The counsel contended that the cancellation deprived the petitioners of their livelihood, violating their right to life and liberty under Article 21 of the Constitution of India. The counsel urged the court to direct the competent authority to consider the appeals without the limitation bar.

3. The respondent's counsel opposed the petitioners' submissions but acknowledged that the legal propositions from the cited judgments covered the issue at hand. The court recognized that the petitioners would be unable to continue their business without GST registration, leading to a violation of their right to life and liberty under Article 21. Consequently, the court set aside the order dismissing one petitioner's appeal and granted both petitioners the liberty to file appeals against the cancellation of their GST registration within ten days, without the limitation bar. The court directed the competent authority to consider and decide the appeals in accordance with the law.

In conclusion, the High Court allowed the petitioners to file appeals against the cancellation of their GST registration without the limitation bar, emphasizing the importance of the right to life and liberty under Article 21 of the Constitution of India. The judgment provided a remedy to the petitioners, ensuring they have the opportunity to address the cancellation of their registration and continue their business activities.

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