M/S Swaroop Art vs Union Of India
2022 Latest Caselaw 12246 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 15107/2022

M/s Swaroop Art, Sagar Nagar, Pal, Jodhpur, Rajasthan - 342001, Through Its Proprietor Shri Ganesh Suthar S/o Shri Nimba Ram, Aged About 45 Years.

----Petitioner Versus

1. Union Of India, Through The Secretary, Government Of India, Ministry Of Finance, North Block, New Delhi.

2. The Commissioner (Appeals), Cgst, G-105, New Jodhpur Industrial Area, Jodhpur - 342003.

3. The Assistant Commissioner Cgst, Div-A, Jodhpur.

4. The Superintendent Cgst, Ward-1, Circle-F, Jodhpur.

                                                                 ----Respondents


For Petitioner(s)         :     Mr. Suresh Khadav
For Respondent(s)         :     Mr. Ankur Mathur



            HON'BLE MR. JUSTICE SANDEEP MEHTA
           HON'BLE MR. JUSTICE KULDEEP MATHUR

                                     Order

12/10/2022

     Heard.

     Issue notice to the respondents.

Shri Ankur Mathur, Advocate, appears in the matter upon

being instructed by the Department.

With consent of learned counsel for parties and looking to

the urgency involved, the instant writ petition is being heard and

finally decided today itself.

The petitioner was dealer registered under the GST Act. The

registration of the petitioner came to be cancelled by the

competent authority vide order dated 15.02.2022.

(2 of 3) [CW-15107/2022]

It is not disputed that appeal against cancellation of the GST

registration can be filed within three months which can be

extended by a further period of 30 days. The petitioner filed the

e-appeal on 17.06.2022 but could not submit the hard-copy within

the prescribed period of limitation. The petitioner has challenged

the order dated 21.09.2022 whereby his appeal has been

dismissed on the ground of same being time-barred.

Learned counsel Shri Suresh Khadav placed reliance on the

following judgments rendered by various High Courts:-

1. M/s G.G. Agencies Girijeshwar Rice Mill vs The State of

Karnataka & Ors. (Writ Petition No.15344 of 2022, decided on

18.08.2022)

2. Vinod Kumar Vs. Commissioner Uttarakhand State GST &

Ors. : 2022 (7) TMI 128 - Uttarakhand High Court (Special Appeal

No.123 of 2022)

3. TVL. Suguna Cutpiece Centre vs. The Appellate Deputy

Commissioner (ST) (GST), The Assistant Commissioner (Circle),

Salem Bazaar : 2022 (2) TMI 933 - Madras High Court

4. M/s Trans India Carco Carriers Vs. The Assistant

Commissioner (Circle) W.P. Nos.18537 of 2022 and etc. - Madras

High Court.

and urged that the petitioner has been left remediless for

hyper-technical reason of the appeal against cancellation of GST

registration not being filed in time. He contended that owing to

cancellation of GST registration, the petitioner is being deprived of

the opportunity of doing business which has resulted into loss of

all avenues of earning livelihood and is violative of right to life and

liberty as guaranteed by Article 21 of the Constitution of India. He

(3 of 3) [CW-15107/2022]

thus, urges that one more opportunity deserves to be given to the

petitioner to file the appeal in the proper format and the

competent authority may be directed to decide such appeal as per

law.

Shri Mathur, vehemently and fervently opposed the

submissions advanced by the petitioner's counsel. However, he too

is not in a position to dispute the fact that the legal proposition as

expounded by various High Courts in the judgments referred to

supra, covers the controversy at hand.

It cannot be denied that the petitioner herein would not be

able to continue with his business in absence of GST registration

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.

In this background, the order dated 21.09.2022 is set aside.

The petitioner is given liberty to file appeal against the

cancellation of GST registration to the competent authority within

ten days from today. Upon such appeal being filed, the same shall

be considered and decided on all aspects in accordance with law

excluding the bar of limitation in preferring the appeal by the

petitioner.

With the above observations and directions, the writ petition

is disposed of.

(KULDEEP MATHUR),J (SANDEEP MEHTA),J 88-Sudhir Asopa/-

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