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 show cause notice dated 25.11.2021 to the petitioner and cancelled its GST registration. The petitioner filed an appeal against cancellation of GST registration, which has been dismissed by the respondent No. 2 authority vide order dated 10.08.2022. Shri Hussain, learned counsel representing the petitioner submits that dismissal of the petitioner's appeal against cancellation of registration has resulted into the petitioner not being able to carry on his business and thus, this is a direct infringement of the petitioner's fundamental right to earn livelihood as guaranteed by Article 21 of the Constitution of India. He thus, urged that the impugned orders dated 08.12.2021 and 10.08.2022 passed by the respondents authorities, deserve to be quashed and set aside and a direction be issued upon the respondents authorities to restore the GST registration of the petitioner.

4. Learned counsel Shri Keshar Singh on behalf of Shri Hemant Dutt, representing the respondents GST authorities, does not object to the prayer if the GST registration of the petitioner is restored, subject to the right of the authorities to effect recoveries of tax, etc. if any due against the petitioner.

5. In view of the submissions advanced at bar, we feel that as the failure of the petitioner to file the returns was during the period when Covid Pandemic was prevailing, the GST registration of the petitioner deserves to be restored.

6. As a consequence, the impugned order dated 08.12.02021 and the order dated 10.08.2022 passed by the respondents authorities, are quashed and set aside. The GST registration of the petitioner shall be restored forthwith. Needless to say, that if any dues of tax, etc. are outstanding against the petitioner, the same may be recovered as per law.

7. The writ petition is allowed in these terms.