Allowed

Marudhar Medical Store v. Assistant Commissioner

Rajasthan HC1 Dec 2023CW/16472/2023

Case brief

AI extract

What is this about?

This court allowed a writ petition challenging the dismissal of an appeal against GST registration cancellation as time-barred. Relying on a coordinate bench order (Prakash Purohit) recognizing Article 21 implications of registration bans, the court found the petitioner's delay satisfactorily explained and granted liberty to file a fresh appeal.

What did the court decide?

Impugned order of 18.09.2023 set aside; liberty granted to file fresh appeal within ten days to be decided on merits without limitation bar.

Marudhar Medical Store Vs Assistant Commissioner — GST and Indirect Tax | Rajasthan HC (2023)

¶1

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR

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D.B. Civil Writ Petition No. 16472/2023

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Marudhar Medical Store, Through Its Proprietor Saroj Choudhary W/o Dr. Bk Choudhary, Age 66 Years R/o A-20, Sainik Basti, Churu (Raj.).

¶4

----Petitioner

¶5

Versus

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Assistant Commissioner, Rajasthan Goods And Service Tax Department, Circle Churu, Ward-I Churu (Raj.).

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Appellate Authority, Rajasthan Goods And Service Tax, Bikaner (Raj.).

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Principal Commissioner, Central Goods And Service Tax New Central Revenue Building Statute Circle, Jaipur (Raj.).

¶9

----Respondents

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For Petitioner(s) : Mr. Hardik Gautam For Respondent(s) : Mr. Kuldeep Vaishnav Mr. Shreyansh Bhandawat

¶11

HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MUNNURI LAXMAN

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Order

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01/12/2023

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The instant writ petition is filed by the petitioner being aggrieved by the action of the appellate authority of dismissing the appeal filed by her against cancellation of the GST registration treated the same as time barred.

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Learned counsel for the petitioner has submitted that the controversy involved in the instant writ petition is squarely covered by the decision of the Division Bench of this Court rendered in DB Civil Writ Petition No.16269/22 (Prakash Purohit vs. Commissioner Central Goods and Service Tax

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[CW-16472/2023]

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(2 of 3)

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Jaipur) decided on 10.11.2022. This Court in Prakash Purohit’s case (supra) has observed that in absence of GST registration, a person would not be able to continue with his business 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.

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After observing this, the Division Bench has granted liberty to the petitioner to file an appeal against the cancellation of GST registration before the competent authority within stipulated time with further direction to the competent authority to consider and decide the said appeal on all the aspects in accordance with law excluding the bar of limitation.

¶20

In the present case, the GST registration of the petitioner was cancelled on 23.02.2023 and as per the provisions of the GST Act, the petitioner was supposed to prefer an appeal before the appellate authority against the cancellation of registration of GST up to 22.06.2023, however, the petitioner preferred appeal before the appellate authority on 18.07.2023 claiming that since the petitioner was out of station during that period, he failed to file the appeal within limitation. The appellate authority without considering the said ground has dismissed the appeal filed by the petitioner treating it as time barred.

¶21

Learned counsel for the respondents has opposed the writ petition and submitted that the appeal preferred by the petitioner has rightly been dismissed by the appellate authority as the same was time barred and the delay in filing the same has not been satisfactorily explained.

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[CW-16472/2023]

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(3 of 3)

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Having heard learned counsel for the parties and taking into consideration the judgment passed by the Co-ordinate Bench of this Court in Prakash Purohit’s case (supra), we are of the view that the writ petition filed by the petitioner deserves to be allowed as the petitioner has sufficiently explained the reasons for filing the appeal with delay.

¶25

Hence, the instant writ petition is allowed and the impugned order dated 18.09.2023 is set aside. The petitioner is at liberty to file an appeal against the cancellation of GST registration before the competent authority within ten days from today.

¶26

If any such appeal is filed within the stipulated time, the competent authority shall consider and decide the same on merits in accordance with law while treating the said appeal within limitation.

¶27

Stay petition is disposed of.

¶28

(MUNNURI LAXMAN),J

¶29

(VIJAY BISHNOI),J

¶30

8-poonamS/-

Marudhar Medical Store v. Assistant Commissioner

Case brief

What is this about?

What did the court decide?

Marudhar Medical Store v. Assistant Commissioner

Case brief

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What did the court decide?

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