2026 (8) TMI 1055

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.... Mr. Shyam Sunder Paliwal, Dy.SG. with Mr. Mudit Vaishnav. Mr. Rajvendra Sarswat. Mr. Mahaveer Bishnoi, AAG. ORDER: 1. This D.B. Civil Writ Petition has been preferred claiming the following reliefs: "Under the circumstances, it is prayed that this Hon'ble Court may be pleased to: i. issue an appropriate writ, order or direction including a writ of certiorari thereby quashing and setting aside the impugned Order-in-Original No. ZA080825025139D dated 07.08.2025 passed by Respondent No. 3 in Form GST REG-19 whereby the GST registration of the Petitioner has been cancelled retrospectively with effect from 31.12.2024; ii. issue an appropriate writ, order or direction including a writ of certiorari thereby quashi....

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....07 of the RGST Act, however, considering the reasons owing to which the petitioner could not file its appeal within the stipulated time, being beyond its control, non- adjudication of appeal on merits would cause grave injury and prejudice to the petitioner. 7. In the judgments cited above in para 4 of preceding part of instant order, this Court, while allowing the writ petitions, issued directions to entertain the appeal on merits. 8. In the context of present case, where cancellation of GST registration results in loss of livelihood, reference may also be had to another judgment of this Court in M/s M R Traders v. UOI5. For ready reference, relevant portion thereof is reproduced hereinbelow: "11.5. The distincti....

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....nomic activity. Any interpretation which renders statutory remedies illusory on hyper-technical grounds would defeat the very purpose of the enactment. 13. Cancellation of GST registration or missed appellate deadlines should not permanently debar a taxpayer from the GST framework, especially where the taxpayer intends to comply by filing returns, paying taxes, interest, and penalties, and rectifying defaults. In such cases, denial of opportunity to an assessee undermines the inclusive and facilitative objective of the GST regime. Non-restoration of GST registration in such cases also directly impairs the assessee's ability to conduct business, earn a livelihood and leads economic paralysis, thus, violating Articles 14 and 21 o....