2025-VIL-1228-RAJ
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SGST High Court Cases

GST – Cancellation of Registration, Limitation period for appeal, Condonation of delay, Right to carry on business - Whether the cancellation of the petitioner's GST registration was valid and legal, given the petitioner's claim of medical incapacity and the alleged deficiencies in the show cause notice and the cancellation order – HELD - The cancellation of GST registration entails serious civil consequences, affecting the right to livelihood of the assessee and those dependent on the business. In such circumstances, the approach of the authorities is expected to be fair, reasonable and not unduly technical - The petitioner's explanation for the delay in filing returns and the subsequent appeal, due to his medical condition, prima facie appeared genuine and deserved consideration on merits - the Appellate Authority had proceeded solely on the computation of limitation under the Act, without addressing the petitioner's explanation for the delay or the grave consequences of non-condonation - While the Appellate Authority is bound by the outer limit prescribed in the statute, the constitutional jurisdiction of the High Court under Articles 226 and 227 is of a higher character. In an appropriate case, where the explanation for delay is plausible and the consequences of non-condonation are disproportionate and harsh, the High Court is not precluded from issuing directions to ensure that the matter is considered on merits, notwithstanding the statutory bar, particularly when grave prejudice to livelihood and business is demonstrated - the order passed by the appellate authority is quashed and the authority is directed to hear the petitioner's appeal on merits, without being influenced by the earlier order of dismissal on the ground of limitation – The writ petition is disposed of
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