GST registration cancellation and delayed appeal may warrant writ interference where livelihood and business rights are affected.

Cancellation of GST registration for non-filing of returns and dismissal of a delayed appeal were considered in writ jurisdiction on hardship and livelihood grounds. The text notes that cancellation can seriously impair the right to livelihood and the ability to carry on business, particularly for small traders or contractors left without an effective remedy. It also records the view that GST law is not intended to drive a person out of trade and that Articles 21 and 19(1)(g) may support interference in appropriate cases. The writ petition was allowed in part, the impugned order was set aside, and the matter was remitted for fresh consideration.

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Issues: Whether the cancellation of GST registration and the dismissal of the delayed appeal called for interference in writ jurisdiction, and whether the matter required fresh consideration in view of the petitioner's claimed hardship and livelihood concerns.

Analysis: The petitioner's registration had been cancelled for non-filing of returns, and the statutory appeal was filed with considerable delay. The order relied on earlier decisions recognising that cancellation of GST registration can seriously affect the right to livelihood and the ability to carry on business, especially where the assessee is a small trader or contractor and is left without an effective remedy. The order also noted that the purpose of GST law is not to drive a person out of trade, and that constitutional considerations under Article 21 and Article 19(1)(g) may justify interference in appropriate cases.

Conclusion: The writ petition was allowed in part and the impugned order was set aside. The matter was remitted to the respondents for fresh consideration.

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