Article 19(1)(g) and Article 21 of the Constitution are two important pillars of natural justice that are usually ignored in pleadings. Sharing select judgments on these.
Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
1. GST provisions cannot be interpreted so as to deny right to carry on trade and commerce to a citizen. Constitutional guarantee is unconditional and unequivocal and must be enforced regardless of defect in scheme of GST. Right to carry on trade or profession cannot be curtailed; only reasonable restriction can be imposed.
Madras High Court in Tvl. Suguna Cutpiece Center
2. Appeals against cancellation of registration are to be considered keeping aside bar of limitation for reason that such cancellation would not only restrict assessee from carrying out business but would also violate their right to life and liberty.
Rajasthan High Court in New Alert Security System
(2024) 87 GSTL 524
3. Cryptic notice without adequate reasons violates principles of natural justice and impacts taxpayer’s right to livelihood under Article 21.
Telangana High Court in Rayees Metals
(2024) 22 CENTAX 153
4. An assessee would not be able to continue with business in absence of GST registration and same could lead to deprivation of means of livelihood , resulting into violation of right to life and liberty as enshrined in article 21 of Constitution of India; therefore, order dismissing appeal preferred against cancellation of registration was to be set aside.
Rajasthan High Court in Prakash Purohit
(2024) 4 CENTAX 195
5. On account of cancellation of registration, petitioner was unable to continue with its business which could lead to deprivation of means of livelihood and also it would cause loss of revenue to exchequer; therefore, order dismissing appeal preferred by petitioner was to be set aside.
Rajasthan High Court in Kanika Vishnoi
(2023) 72 GSTL 304
Thanks & Regards
Abhishek Raja Ram
9810638155