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SANDEEP MEHTA, RAJENDRA PRAKASH SONI
Dakshita Modi – Appellant
Versus
Commissioner, State Goods and Service Tax – Respondent
| Table of Content |
|---|
| 1. petitioner's gst registration cancellation history. (Para 1 , 2) |
| 2. petitioner's financial difficulties during covid affect registration. (Para 3 , 4) |
| 3. restoration of gst registration due to compelling circumstances. (Para 5) |
| 4. impugned orders quashed, registration restored. (Para 6) |
| 5. writ petition allowed. (Para 7) |
ORDER :
1. Heard learned counsel representing the parties. Perused the material available on record.
2. The instant writ petition has been preferred under Article 226 of Constitution of India for assailing the order dated 08.12.2021 whereby, the GST registration of the petitioner was cancelled by the respondent No. 3-The Assistant Commissioner, Circle Sirohi. Being aggrieved of the order dated 08.12.2021, the petitioner filed an appeal through online portal on 03.06.2022, which was dismissed by the respondent No. 2-The Additional Commissioner (Appeals), vide a non-speaking order dated 10.08.2022.
3. Learned counsel Shri Javed Hussain representing the petitioner, urged that the petitioner was prevented from making payment of GST on time because of financial crunch faced during the covid period. On this account, the respondent No. 3-Department issued a sho
The central legal point established in the judgment is that the right to carry on trade or profession cannot be curtailed contrary to the constitutional guarantee, and the provisions of the GST enact....
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