Rajasthan High Court - Jodhpur
Kanika Vishnoi vs Union Of India on 2 January, 2023
Bench: Sandeep Mehta, Kuldeep Mathur
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 18273/2022
Kanika Vishnoi W/o Ashok Kumar, Aged About 25 Years,
Proprietor Of M/s Nokhda Infra Solutions Having Its Principle
Place Of Business At Vishnu Tower, 171-172, District Shopping
Centre, Sarswati Nagar, Jodhpur, Rajasthan 342005.
----Petitioner
Versus
1. Union Of India, Through Secretary Finance, Ministry Of
Finance, North Block New Delhi - 110001.
2. Additional Commissioner (Appels), Central Goods And
Service Tax, G-105, New Jodhpur Industrial Area, Jodhpur
342003.
3. Deputy Commissioner, Division-A Central Goods And
Services Tax, Jodhpur 342003.
----Respondents
For Petitioner(s) : Mr. Sharad Kothari
For Respondent(s) : Mr. Kuldeep Vaishnav
HON'BLE MR. JUSTICE SANDEEP MEHTA
HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
02/01/2023
Issue notice to the respondents.
Learned counsel Mr. Kuldeep Vaishnav puts in
appearance on behalf of the respondents.
With the consent of the learned counsel for the parties,
the case is being heard and decided today itself.
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
(2 of 3) [CW-18273/2022]
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.
Learned counsel Mr. Sharad Kothari, representing the
petitioner, placed reliance on the judgments of this court in the
cases of Poonamchand Saran Vs. Union of India & Anr. (D.B.
Civil Writ Petition No.14521/2022 decided on 29.09.2022)
and Prakash Purohit Vs. The Commissioner, Central Goods
and Service Tax, Jaipur & Ors. (D.B. Civil Writ Petition
No.16269/2022 decided on 10.11.2022) and urged that the
appeal of the petitioner has been unjustifiably dismissed on the
hyper-technical ground of delay. He submitted that the cancelled
registration of the petitioner is causing loss to exchequer because
she is being deprived from depositing GST with the Department.
In addition thereto, the petitioner is deprived of earning livelihood
on account of cancellation of GST registration.
Learned counsel Mr. Kuldeep Vaishnav, representing the
respondents, candidly concedes that no useful purpose would be
served by sustaining cancelled registration status of the petitioner.
It cannot be denied that on account of cancellation of
registration, the petitioner would be unable to continue with her
business and which would lead to deprivation of means of
livelihood, resulting into violation of right to life and liberty as
enshrined in Article 21 of the Constitution of India. This would in
turn, cause loss of revenue to the exchequer.
In this background, the impugned order dated
06.10.2022 dismissing the appeal preferred by the petitioner is set
(3 of 3) [CW-18273/2022]
aside. The petitioner is given liberty to file appeal against
cancellation of GST registration to the competent authority within
a period of 10 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
60-Pramod/-
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