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SANDEEP MEHTA, KULDEEP MATHUR
Kanika Vishnoi – Appellant
Versus
Union Of India – Respondent
| Table of Content |
|---|
| 1. cancellation of gst registration process and appeals. (Para 4) |
| 2. arguments related to unjustified dismissal and livelihood concerns. (Para 5 , 6) |
| 3. impact of gst cancellation on rights and revenue. (Para 7) |
| 4. court's directive on appeal re-filing and consideration. (Para 8) |
| 5. conclusion of the writ petition and its disposal. (Para 9) |
ORDER :
Mr. Sandeep Mehta, J. - Issue notice to the respondents.
2. Learned counsel Mr. Kuldeep Vaishnav puts in appearance on behalf of the respondents.
3. With the consent of the learned counsel for the parties, the case is being heard and decided today itself.
4. The petitioner was a dealer registered under the GST Act. Her registration came to be cancelled vide order dated 27.01.2021. The petitioner thereafter moved an application for revocation of the cancelled registration. The said application was rejected by the competent authority vide order dated 26.04.2021 (Annex.6). The petitioner preferred an appeal against the said order, which too has been dismissed by the appellate authority by order dated 06.10.2022 (Annex.8) for the sole reason that it was time barred.
5. Learned counsel Mr. Sharad Kothari, representing the petitioner, pl
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.
The court reaffirmed that procedural non-compliance leading to cancellation of GST registration can be remedied, emphasizing substantive justice over technicalities.
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.
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