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VIJAY BISHNOI, MUNNURI LAXMAN
Marudhar Medical Store – Appellant
Versus
Assistant Commissioner, Rajasthan Goods and Service Tax Department – Respondent
ORDER:
The instant writ petition is filed by the petitioner being aggrieved by the action of the appellate authority of dismissing the appeal filed by her against cancellation of the GST registration treated the same as time barred.
2. Learned counsel for the petitioner has submitted that the controversy involved in the instant writ petition is squarely covered by the decision of the Division Bench of this Court rendered in DB Civil Writ Petition No.16269/22 (Prakash Purohit v. Commissioner Central Goods and Service Tax Jaipur) decided on 10.11.2022. This Court in Prakash Purohit's case (supra) has observed that in absence of GST registration, a person would not be able to continue with his business and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India.
3. After observing this, the Division Bench has granted liberty to the petitioner to file an appeal against the cancellation of GST registration before the competent authority within stipulated time with further direction to the competent authority to consider and decide the said appeal on all the aspects in accordance with law exclu
The cancellation of GST registration affects the right to livelihood under Article 21; hence, appeals must be considered even if filed late when adequate reasons are provided.
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.
Cancellation of GST registration on procedural grounds can be set aside if non-compliance is curable, emphasizing substantive justice and the court's equitable jurisdiction.
The absence of a GST Tribunal and the need to provide the petitioner with a remedy influenced the court's decision to remit the matter back to the primary authority.
The court reaffirmed that procedural non-compliance leading to cancellation of GST registration can be remedied, emphasizing substantive justice over technicalities.
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