“
TaxReply India Pvt Ltd
🔒
®
Subscribe Free GST updates on…
Join on twitter
Join GST Group 121
Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans.
English | हिंदी | Tamil | Telugu | Gujarati
☰ Read Full Case
Cancellation of GST Registration is akin to capital punishment for traders: Madras High Court
Most of the small scale entrepreneurs like carpenters, electricians, fabricators etc… are almost uneducated and they are not accustomed with handling of e-mails and other advance technologies. The object of any Government is to promote the trade and not to curtail the same. The cancellation of registration certainly amounts to a capital punishment to the traders, like the petitioner.
- High Court
Facts:
The petitioner is a supply contractor and he has GST registration. The petitioner has failed to submit his returns and therefore, his GST registration was cancelled by the 2nd respondent. The petitioner has also filed an appeal before the 1st respondent, however, with a delay of 260 days.
According to the petitioner he was unaware of the notice issued for non-filing of the returns and further due to his inadvertent oversight he failed to submit his reply. However, the respondents have passed an order cancelling his GST registration. In view of the cancellation of registration, he is not in a position to do his business and his livelihood is affected.
Revenue:
The learned Additional Government Pleader submits that the petitioner has been issued with notice and however he has not filed any reply and he has also not filed the appeal in time.
High Court:
A similar issue has been dealt with by the Bombay High Court, wherein it has been held as follows:
- In our view, the provisions of GST enactment cannot be interpreted so as to deny right to carry on Trade and Commerce to any citizen and subjects. The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of shortcomings in the scheme of GST enactment. The right to carry on trade or profession cannot be curtailed contrary to the constitutional guarantee under Art. 19(1) (g) and Article 21 of the Constitution of India. If the person like petitioner is not allowed to revive the registration, the state would suffer loss of revenue and the ultimate goal under GST regime will stand defeated. The petitioner deserves a chance to come back into GST fold and carry on his business in legitimate manner.
- There is one more aspect as far as the issue regarding limitation in filing the appeal under Section 107 of MGST Act is concerned. Indeed the Deputy Commissiosner of State Tax has no power to c…….
☛
Login to read more…
☰ Read Full Case
Best-in-class
Digital GST Library
Plan starts from
₹ 3,960/-
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now
Author: TaxReply
May 18, 2024
Post your comment here !
Login to Comment
GST News (Updates)
GST Appellate Tribunals likely to be functional by end of this year or early 2025.
16 May 2024 4.02k
: GST Appellate Tribunal
Action taken against buyer for reversal of ITC without taking any action against seller is arbitrary: High Court
15 May 2024 8.14k
Arrest is a serious matter and cannot be made in a routine manner on a mere allegation of a GST offence: High Court
13 May 2024 5.95k
: Bail Application: Search and Inspection
SC asks Centre to not use threat and coercion in GST recovery operations.
13 May 2024 4.59k
: Recovery Proceedings: Demand and Penalty
GST Login Tool & Eway Bill Login Tool (Auto fill user id and password at GST Portal & Eway bill portal from excel)
10 May 2024 15.39k
: GST Portal
☛
Read more GST updates…
Quick Links
GST Library
Login
Register
About GST Library
Subscription (Pricing)
GST Updates
GST Calendar
GST Case Laws
GST Case Laws Sitemap
Full Site Search
GST Vides
GST Notifications
GST Act & Rules (Section-wise)
GST Act & Rules (Chapter-wise)
GST Forms
GST Forms (Category-wise)
GST Rates
C