DAKSHITA MODI Vs. COMMISSIONER STATE GOOD

JUDGEMENT

(1.) Heard learned counsel representing the parties. Perused the material available on record.

(2.) The instant writ petition has been preferred under Article 226 of Constitution of India for assailing the order dtd. 8/12/2021 whereby, the GST registration of the petitioner was cancelled by the respondent No. 3-The Assistant Commissioner, Circle Sirohi. Being aggrieved of the order dtd. 8/12/2021, the petitioner filed an appeal through online portal on 3/6/2022, which was dismissed by the respondent No. 2-The Additional Commissioner (Appeals), vide a non- speaking order dtd. 10/8/2022.

(3.) Learned counsel Shri Javed Hussain representing the petitioner, urged that the petitioner was prevented from making payment of GST on time because of financial crunch faced during the covid period. On this account, the respondent No. 3- Department issued a show cause notice dtd. 25/11/2021 to the petitioner and cancelled its GST registration. The petitioner filed an appeal against cancellation of GST registration, which has been dismissed by the respondent No. 2 authority vide order dtd. 10/8/2022. Shri Hussain, learned counsel representing the petitioner submits that dismissal of the petitioner's appeal against cancellation of registration has resulted into the petitioner not being able to carry on his business and thus, this is a direct infringement of the petitioner's fundamental right to earn livelihood as guaranteed by Article 21 of the Constitution of India. He thus, urged that the impugned orders dtd. 8/12/2021 and 10/8/2022 passed by the respondents authorities, deserve to be quashed and set aside and a direction be issued upon the respondents authorities to restore the GST registration of the petitioner.