Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court

The Himachal Pradesh High Court has held that the rejection of an appeal for the restoration of GST registration for a delay of 1 day is hyper-technical.

The division bench of Justice Tarlok Singh Chauhan and Justice Virender Singh has allowed the claim of the petitioner, stating that the view taken by the appellate authority is quite hyper-technical and academic and that rejecting the appeal for a delay of one day is in gross violation of the principle of natural justice and that cancellation would prevent the fundamental right of doing business.

The petitioner is a dealer registered under the GST and was served with a show cause notice dated July 14, 2020, for cancellation of the registration. The respondent/department cancelled the GST registration on the ground that the petitioner had not filed up-to-date returns along with payment of tax.

The department rejected the application for revocation of the GST registration, and the appeal was dismissed on account of its being barred by one day.

The court noted that the petitioner would not be able to continue with his business in the absence of GST registration and thus would be deprived of his livelihood, which amounts to a violation of his right to life and liberty as enshrined under Article 21 of the Constitution of India.

The court allowed the petition and condoned the delay.

Case Title: Sunil Kumar Vij Versus Union Of India

Citation: CWP No.8478 of 2022

Date: 13.12.2022

Counsel For Petitioner: Advocates Goverdhan Lal Sharma and Rashmi Bhardwaj

Counsel For Respondent: Deputy Solicitor General of India Balram Sharma

Citation: 2022 LiveLaw (HP) 43 

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