In a ruling, the Himachal Pradesh High Court ruled that a delay of 1 day raises hyper-technical reasons for rejecting an appeal for restoration of GST registration.
According to the division bench of Justice Tarlok Singh Chauhan and Justice Virender Singh, the appellate authority took an extremely technical and academic view, which is grossly violating natural justice to reject an appeal for one day of delay and preventing the rights of doing business would violate the principle of natural justice.
This petitioner is a dealer that is registered as per GST Act and received a cancellation show cause notice on July 14, 2020. Due to the petitioner’s failure to submit up-to-date GST returns and pay taxes, the respondent/department cancelled the GST registration.
Appeals were dismissed because they were one day overdue and were therefore rejected by the department.
In the absence of GST registration, the petitioner would not be able to carry on with his business, resulting in a violation of Article 21 of the Constitution of India by denying him the right to life and liberty to pursue his business.
| Case Title | Sunil Kumar Vij Versus Union Of India |
| Citation | CWP No.8478 of 2022 |
| Date | 13.12.2022 |
| Respondents | Mr. Balram Sharma, Deputy Solicitor General of India, for respondent No.1. Mr. Vijay Kumar Arora, Advocate, for respondent Nos. 2 to 4. |
| Himachal Pradesh High Court | Read Order |
