Laxman Ram vs. Union Of INDIA

CW/19333/2022HC RajasthanGSTCNR RJHC01088858202203 January 2023Bench: SANDEEP MEHTA,KULDEEP MATHUR2 pages

AI SummaryRemanded

Facts

The petitioner, Laxman Ram, is a dealer registered under the GST Act. His GST registration was cancelled by the competent authority via an order dated 27.06.2022. The petitioner contends that he could not file an appeal against this cancellation within the prescribed time due to unavoidable circumstances. He argues that the cancellation deprives him of his livelihood, violating his right to life and liberty under Article 21 of the Constitution. He seeks an opportunity to file the appeal and have it decided on merits. The respondents, Union of India and the Superintendent of State Goods & Services Tax, opposed the petitioner's submissions.

Held

The Court acknowledged that the petitioner cannot continue his business without GST registration, which directly impacts his livelihood and constitutes a violation of his right to life and liberty under Article 21 of the Constitution. Consequently, the Court set aside the order dated 27.06.2022, which cancelled the petitioner's GST registration. The petitioner has been granted liberty to file an appeal against the cancellation to the competent authority within ten days from the date of the order. The Court directed that upon filing, the appeal shall be considered and decided on all aspects in accordance with law, explicitly excluding the bar of limitation in preferring the appeal. The Court did not expressly leave any issue undecided.

Key Issues

1. Whether the petitioner should be granted an opportunity to file an appeal against the cancellation of his GST registration beyond the prescribed limitation period, considering the potential violation of his right to livelihood under Article 21 of the Constitution of India? Petitioner's Contention: The petitioner argues that due to unavoidable circumstances, he could not file the appeal within the stipulated time. He emphasizes that the cancellation of his GST registration prevents him from conducting business, thereby jeopardizing his livelihood and violating his fundamental right to life and liberty under Article 21 of the Constitution. He seeks judicial intervention to allow him to file the appeal and have it adjudicated on its merits. Respondents' Contention: The respondents vehemently opposed the petitioner's submissions, implying that the statutory time limits for filing appeals should be strictly adhered to.

Sections Cited

Article 21

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 19333/2022 Laxman Ram S/o Shri Kanwar Lal, Aged About 31 Years, Resident Of Jelu, Tehsil Tinwari, Beldaro Ki Dhani, Osian, District Jodhpur (Raj.). ----Petitioner Versus 1. Union of India, through Secretary Finance, Ministry Of Finance, North Block New Delhi - 110001. 2. Superintendent, State Goods & Services Tax, Circle Phalodi, Jodhpur-I, Ward-Ii, Headquarter Osiya, Phalodi, Jodhpur I (Raj.). ----Respondents For Petitioner(s) : Mr. Harshvardhan Thanvi Mr. Nishnat Bapna For Respondent(s) : Mr. Hemant Dutt Mr. Rajvendra Saraswat HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 03/01/2023 Heard learned counsel for the parties and perused the material available on record. 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 27.06.2022. Learned counsel Shri Thanvi representing the petitioner submits that though appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days but due to some unavoidable circumstances, the petitioner could not prefer appeal

(2 of 2) [CW-19333/2022] there-against. However, he implored the Court 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, urges that in the interest of justice, the petitioner may be given an opportunity to file the appeal in the proper format and the competent authority may be directed to decide such appeal as per law. Shri Dutt and Shri Saraswat vehemently and fervently opposed the submissions advanced by the petitioner’s counsel. 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 27.06.2022 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 39-Sudhir Asopa/-

Reproduced from the public record of the Rajasthan High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.