Order date: 30 September 2022

Facts 

• The petitioner, Poonamchand Saran and Mohan Singh, are dealers registered under the GST Act. Their registration came to be cancelled by the competent authority. 
• The petitioner filed the e-appeal within the time limit of 30 days but failed to file hard copy. He challenged the order whereby his appeal has been dismissed on the ground of same being time-barred. Whereas the petitioner failed to file on account of unavoidable reasons. 

Issue 

• Whether the Petitioners can file appeal against the cancellation of GST registration ? 

Order 

• The Hon’ble High Court observed that the petitioners are 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. 
• The Court directed the petitioners to file appeal against the cancellation of their GST registration to the competent authority within ten days. 
• Upon such appeals 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 petitioners. 
• Hence the writ petitions are disposed of.