Order date – 13 December 2022

Facts –

• The Petitioner, Sunil Kumar Vij, is a dealer registered under the GST and was served with a show cause notice dated 14.07.2020 for cancellation of the registration.
• The GST registration was thereafter suo motu cancelled on 28.07.2020 on the ground that the petitioner had not filled up up-to-date returns along with payment of tax
• The application for revocation of the GST registration was also rejected and the appeal filed against the same was dismissed by respondent No.2 only on account of its being barred by one day.

Issue –

• Whether the rejection of appeal on the ground that it is being barred by one day is in order?

Order –

• The Hon’ble High Court observed how respondent could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
• The Court relying on the decision of various High Courts finds that respondent was not vested with an authority to condone the delay and if at all required any precedent on the issue.
• The Court observed that the petitioner 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 his right to life and liberty as enshrined under Article 21 of the Constitution of India.
• The delay in filing of appeal before respondent No.2 stands condoned and respondent No.2 shall now decide the appeal on its merits. Writ petition disposed of.