The Himachal Pradesh High Court has recently set aside the order of the Additional Commissioner (Appeals), Central Goods and Services Tax which had categorically rejected the appeal for restoration of the GST registration the assessee for delay of one day.
Assistant Commissioner, Una Circle, CGST Division, Himachal Pradesh had rejected the application for revocation of the GST registration vide order dated 25.10.2021 and the appeal filed against the same was dismissed by the respondent only on account of its being barred by one day.
Aggrieved assessee approached the Himachal Pradesh High Court in the present Writ petition represented by Goverdhan Lal Sharma & Rashmi Bhardwaj.
The Bench expressed its curiosity as to why and how the Additional Commissioner (Appeals) could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
The Bench also observed that the GST registration was cancelled for non-filing of returns and non-payment of tax.
Observing that the petitioner would not be able to continue business in the absence of the Goods and Services Tax (GST) registration, the deprivation of right to life enshrined as per Article 21 of the Constitution of India was noted by the Division Bench of Justices Tarlok Singh Chauhan and Virender Singh.
The impugned order denying admission of appeal for one day’s delay was subsequently set aside with a direction to hear the matter of revocation of registration on merits.
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