Rajasthan High Court - Jodhpur
Poonamchand Saran vs Union Of India on 29 September, 2022
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 14521/2022
Poonamchand Saran S/o Late Mangalram Saran, Aged About 54
Years, Proprietor Saran Petroleum Service, N.h. 89, Nokha Road,
Village Bhamastar, Tehsil Nokha, District Bikaner, Rajasthan
334801.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block New Delhi 110001.
2. Additional Commissioner (Appeals), Central Goods And
Service Tax, Jodhpur
3. Superintendent, Works Contract And Leasing Tax, Circle
Bikaner, Jodhpur, Rajasthan.
----Respondents
D.B. Civil Writ Petition No. 14524/2022
Mohan Singh S/o Late Shri Salam Singh, Aged about 85 years,
through his authorized representative Kiratan Singh Deora S/o
Shri Mohan Singh, R/o Village Sadalwa, District Sirohi,
Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block New Delhi 110001.
2. Superintendent, Circle Sirohi, Ward-II, CGST Abu Road,
Rajasthan.
----Respondents
For Petitioner(s) : Mr. Vikas Balia, Sr. Advocate assisted
by Mr. Sharad Kothari, Mr. Priyanshu
Arora & Mr. Mayank Taparia
For Respondent(s) : Mr. Rajvendra Saraswat
(2 of 4) [CW-14521/2022]
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
29/09/2022
Issue notice to the respondents.
Shri Rajvendra Saraswat, Advocate, Standing Counsel for
GST Department puts in appearance on their behalf.
With consent of learned counsel for parties and looking to
the urgency involved, the writ petitions are being heard and finally
decided today itself.
The petitioners were dealers registered under the GST Act.
Their registration came to be cancelled by the competent authority
vide orders dated 09.09.2022 (passed in SBCWP No.14521/2022)
and 09.05.2022 (passed in SBCWP No.14524/2022).
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 Poonamchand Saran
filed the e-appeal in time but could not submit the hard-copy. On
the other hand, the petitioner Mohan Singh failed to submit an
appeal against the cancellation order dated 09.05.2022. The
petitioner Poonamchand has challenged the order dated
09.09.2022 whereby his appeal has been dismissed on the ground
of same being time-barred. The petitioner Mohan Singh has raised
the grievance of not being able to file an appeal on account of
unavoidable reasons.
Learned counsel Shri Balia assisted by Mr. Sharad Kothari
placed reliance on the following judgments rendered by various
High Courts:-
(3 of 4) [CW-14521/2022]
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 petitioners have been left remediless for
hyper-technical reasons of the appeal against cancellation GST
registration not being filed in hard-copy/in time. He contended
that owing to cancellation of GST registration, the petitioners are
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, urges that one more
opportunity deserves to be given to the petitioners to file the
appeal in the proper format and the competent authority may be
directed to decide such appeal as per law.
Shri Saraswat, vehemently and fervently opposed the
submissions advanced by the petitioners' counsel. However, he too
is not in a position to dispute the fact that the legal proposition as
(4 of 4) [CW-14521/2022]
expounded by various High Courts in the judgments referred to
supra, covers the controversy at hand.
It cannot be denied that the petitioners herein would not be
able to continue with their business in absence of GST registration
and thus, would be deprived of their 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 09.09.2022 passed in
the case of Poonamchand Saran (Writ Petition No.14521/2022) is
set aside. Both the petitioners are given liberty to file appeal
against the cancellation of their GST registration to the competent
authority within ten days from today. Upon such appeals 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 petitioners.
With the above observations and directions, the writ petitions
are disposed of.
(KULDEEP MATHUR),J (SANDEEP MEHTA),J
98-Sudhir Asopa/-
Powered by TCPDF (www.tcpdf.org)
