TaxTMI 
TaxTMI 
2026 (8) TMI 983
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....arsh Vardhan Singh on behalf of Mr. Mahaveer Bishnoi, AAG Mr. Rajvendra Saraswat with Mr. Rishabh Dadhich Mr. Jitesh Kumar Suthar ORDER: 1. The present writ petition has been preferred seeking the following reliefs: "It is, therefore, most respectfully prayed that the writ petition may kindly be allowed and:- (i) By a suitable writ, order or direction, the impugned order dated01.04.2026 (Annexure-8) passed by the respondent No. 4 may kindly be quashed and set aside being violative of Article 14, 19(1) (g) and 301 of the Constitution of India. (ii) By a suitable writ, order or direction, the impugned order dated18.07.2024 (Annexure-6) passed by the respondent No. 5 may also kindly be quashed and set aside bei....
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....m carrying on taxable business in the ordinary course and, in practical terms, affects the right to livelihood of the assessee and those dependent on such business activity. In such circumstances, the approach of the authorities, particularly while dealing with appeals against cancellation orders, is expected to be fair, reasonable and not unduly technical. 8.1. At this stage, reference may be made to the judgment of this Court in, Pooja Construction Company v. Union of India & Ors., (D.B. Civil Writ Petition No. 13263/2025 decided on 08.10.2025), wherein the Court, in identical circumstances involving dismissal of appeal solely on the ground of limitation, held as under: "7. It is a matter of record that GST registration ....
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....ivity and the statutory appeal has been rejected solely on limitation without consideration of the explanation tendered by the petitioner. 9. This Court observes that the Appellate Authority, while dismissing the petitioner's appeal as time-barred, has proceeded solely on computation of limitation under Section 107(1) and 107(4) of the CGST/RGST Acts and has not adverted to, much less dealt with, the petitioner's explanation for delay, the nature of the ailment pleaded, or the grave consequences of non-condonation in the facts of the case. The impugned appellate order is, thus, ex facie cryptic and nonspeaking on these material aspects. 10. This Court finds that, although the Appellate Authority is bound by the outer limit....
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....merely by permitting the appeal to be heard on merits. On the contrary, continuation of business and restoration of registration, subject to final outcome, would facilitate future tax compliance and collection. 13. This Court observes that both sides have raised rival contentions on the legality of the Show Cause Notice dated 18.10.2023, the alleged non-compliance with Section 169 as regards service, the validity of retrospective cancellation from 01.09.2023, and the alleged violation of Section 75(4) and principles of natural justice. These are issues which are integrally connected with the merits of the cancellation proceedings and are best examined by the statutory Appellate Authority in the first instance, upon a full and fair ....
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.... in denial of a substantive statutory remedy and, in turn, threatens to irreversibly affect the petitioner's right to carry on business and livelihood. In the totality of circumstances, this Court is persuaded to exercise its writ jurisdiction to reopen the appellate remedy. 17. This Court observes that the ends of justice would be adequately met if the appellate order dated 18.12.2024 is set aside and the appeal filed by the petitioner is restored to the file of the Appellate Authority, with a specific direction that the appeal shall be heard and decided on merits, without being dismissed on the ground of limitation and without being influenced by the earlier order of dismissal. All contentions of both parties on the merits of the....