Landmark Ruling: GST Registration Cancellation Overturned, Petitioner Granted Fresh Appeal Opportunity to Protect Livelihood Rights

HC allowed petitioner's appeal challenging GST registration cancellation. The court set aside the time-barred dismissal and granted 10 days to file a fresh appeal, emphasizing the right to livelihood under Article 21. The competent authority must comprehensively review the appeal, balancing individual rights with statutory compliance.

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Issues:
1. Cancellation of GST registration.
2. Rejection of application for revocation of cancelled registration.
3. Dismissal of appeal on the ground of being time-barred.
4. Violation of right to life and liberty due to cancellation of registration.
5. Loss to the exchequer.

Analysis:
1. The petitioner, a registered dealer under the GST Act, had her registration cancelled. She applied for revocation, but it was rejected. An appeal against the rejection was dismissed as time-barred. The petitioner argued that the dismissal was unjustified citing previous judgments. The respondent agreed that maintaining the cancelled registration was unnecessary.

2. The cancellation of the petitioner's registration affected her ability to conduct business and earn a livelihood, violating her right to life and liberty under Article 21 of the Indian Constitution. This situation also led to a loss of revenue for the exchequer.

3. Considering the impact of the cancellation on the petitioner's livelihood and revenue loss, the court set aside the dismissal of the appeal. The petitioner was granted the opportunity to file a new appeal within 10 days without the limitation bar. The competent authority would then review the appeal comprehensively in accordance with the law.

4. The court emphasized that the petitioner's right to livelihood and the revenue implications necessitated a fair consideration of the appeal without being hindered by technicalities. The judgment aimed to address the balance between individual rights and statutory compliance in the context of GST registration cancellations.

5. The writ petition was disposed of with the outlined observations and directions, ensuring a fair opportunity for the petitioner to challenge the cancellation of GST registration without the constraint of time limitations, considering the broader implications on livelihood and revenue.

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