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K. VINOD CHANDRAN, PARTHA SARTHY
Vaibhav Gopal Construction Pvt. Ltd. – Appellant
Versus
Union of India – Respondent
K. Vinod Chandran, CJ.—The petitioners herein, who were registered under the Central Goods and Services Tax Act, 2017 (‘CGST ACT’ for brevity) and the Bihar State Goods and Services Tax Act, 2017 (for brevity ‘BGST Act’) are aggrieved with the cancellation of their registration and the dismissal of an appeal filed; which appeal was delayed; in both cases by three years. The petitioners have also raised a contention against the cancellation of registration as is provided under Section 29(2) of both the enactments. The petitioners’ contention is that this would run counter to the fundamental right of the petitioners to carry on any trade, occupation, or business under Article 19(1)(g) of the Constitution of India and the fundamental right to livelihood under Article 21 of the Constitution of India.
2. On the individual facts, we notice that the petitioner in CWJC 11874 of 2021 was issued with an order of cancellation of registration which is dated 15.01.2021, based on a show-cause notice issued on 05.01.2021. The petitioner’s contention is that during the pandemic period, disaster struck in the family of the Director and both her in-laws and her own father died between March 2020 and
The right to a fair hearing and the consideration of genuine circumstances for appeal delays are fundamental, emphasizing judicial review to ensure regulatory actions do not unfairly curtail liveliho....
Cancellation of GST registrations requires adherence to statutory procedures and principles of natural justice; vague show cause notices render cancellation invalid.
The importance of providing detailed reasons for cancellation of registration and the need for compliance with the principles of natural justice.
The petitioner was denied a fair opportunity to be heard prior to the cancellation of GST registration due to procedural violations, while the appellate authority lacked the discretion to condone exc....
Procedural non-compliance should not bar the substantive rights of a GST registrant, and cancellation of registration can be quashed if it hampers the ability to conduct business.
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