Rajasthan High Court - Jodhpur
M/S Devi Bai vs The Union Of India on 20 October, 2022
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 14797/2022
M/s Devi Bai, Through Proprietor Devi Bai, Age 55 Years,
Address - Bihariganj, Pindwara, Sirohi, Rajasthan.
----Petitioner
Versus
1. The Union Of India, Through Secretary, Ministry Of
Finance, Department Of Revenue, North Block, New Delhi
- 110001.
2. The Gst Council, Through The Chairman, Secretariat, 5Th
Floor, Tower Iind, Jeevan Bharati Building, Janpath Road,
Cannaughat Palace, New Delhi - 110001.
3. The Superintendent Cgst Range - Xx, Circle - Sirohi, Ward
- 3, Abu Road District Sirohi, Rajasthan.
4. The Additional Commissioner (Appeals), Central Goods
And Service Tax, Jodhpur, G-105, New Jodhpur Industrial
Area Jodhpur, 342003.
5. The State Commissioner (Gst), Commercial Taxes
Department, Kar Bhawan, Tilak Marg, Jaipur - 302005.
----Respondents
For Petitioner(s) : Mr. Parhlad Singh
For Respondent(s) : Mr. Kuldeep Vaishnav
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
20/10/2022
With consent of learned counsel for parties, the writ petition
is being heard and finally decided today itself.
The petitioner is a dealer registered under the GST Act. Its
registration came to be cancelled by the competent authority vide
order 16.03.2021.
(2 of 3) [CW-14797/2022]
It is not disputed that appeal against cancellation of the GST
registration can be filed within thirty days which can be extended
by a further period of 30 days. The petitioner M/s Devi Bai
Contractor filed appeal being aggrieved by the cancellation order
dated 16.03.2021 on 18.07.2022 which came to be dismissed vide
order dated 13.09.2022 on the ground of it being time barred by
18 days.
Learned counsel Shri Singh placed reliance on the following
judgments rendered by this Court in the case of Poonam Chand
Saran vs. Union of India & Ors. (D.B. C.W. No.14521/2022)
and urged that the petitioner has been left remediless for hyper-
technical reasons of the appeal against cancellation GST
registration not being filed within 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
thus, urged that competent authority may be directed to decide
the appeal by treating the same in as per law.
Shri Vaishnav opposed the submissions advanced by the
petitioner counsel however, was not in a position to dispute the
fact that the judgment in the case of Poonam Chand Saran (supra)
covers the controversy at hand.
It cannot be denied that the petitioner would not be able to
continue the business in absence of GST registration and thus,
would be deprived of his livelihood amounting to violation of right
to life and liberty as enshrined in Article 21 of the Constitution of
India.
(3 of 3) [CW-14797/2022]
It is pertinent to note here that it is in the interest of the
respondent-department to restore the cancelled GST registration
of the petitioner-firm as it facilitates in collection of the GST.
In this background, the orders dated 16.03.2021 and
13.09.2022 are hereby set aside. Petitioner is given liberty to file
appeal against the cancellation of GST registration before the
competent authority within fifteen 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.
With the above observations and directions, the writ petition
stands disposed of.
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
20-KshamaD/-
Powered by TCPDF (www.tcpdf.org)
