GST
TRT-2025-
Himachal Pradesh High Court
Date:-25-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order Date - 25 July 2025
Parties: Rajesh Kumar Vs Union of India and ors.
Facts –
- The Petitioner, Rajesh Kumar, was served with a show cause notice dated 12.03.2024 for cancellation of registration. The department suo motu cancelled the registration on 19.04.2024 due to non-filing of returns and tax payment.
- His application for revocation was rejected, and the appeal filed against this rejection was dismissed by the Appellate Authority on 22.07.2025, citing a delay of 10 months and 14 days, beyond the permissible limit.
Issue –
- Whether the delay of over 10 months in filing the appeal could be condoned?
Order –
- The Divisional Bench of the Hon'ble High Court observed that it cannot be disputed that the petitioner would not be able to continue with his business in absence of registration and thus would be deprived of his livelihood which amounts to violation of his right to life and liberty as enshrined under Article 21 of the Constitution of India.
- In this background, the order dated 22.07.2025 is set aside. The delay in filing of appeal stands condoned and respondent shall now decide the appeal on its merits.
- With the aforesaid observations, the writ petition is disposed of.
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