Can Non-Restoration of GST Registration be brought within the ambit of "Right to Livelihood" under Article 21

Last updated: 12 November 2022

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Quick Summary

The Orissa High Court has ruled that the non-restoration of GST registration can impact a person's right to livelihood under Article 21 of the Constitution. In a specific case, the court directed the GST officer to allow a petitioner a chance to pay overdue taxes and file pending returns before finalising the cancellation of their registration. This decision acknowledges the significant impact of GST registration on a person's ability to conduct business and earn a living.

Court :
Orissa High Court

Brief :
The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P.(C) No. 7728 of 2022

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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