Had your client's GST Registration ever cancelled for Non-Filing of the Return? Had you missed filing revocation application or appeal within time? Has the First Appellate Authority rejected your Condonation Application stating its time barred? Then Read this Case Law:

The petitioner is a proprietorship concern engaged in civil contractual works and was registered under the GST Act Show Cause Notice #SCN was issued by Dept. on 04.02.2020 which was duly served SCN states that your registration is liable to be cancelled for non filing of Return

The email ID registered with the Department was of Accountant and therefore, the Registered Person has no knowledge of this SCN. Order for cancellation was passed on 13.02.2020. Accountant this time read the Order. But the Registered Person fell ill with COVID-19 & hospitalized

As he recovered he filed Appeal before First Appellate Authority and requested for Condonation. First Appellate Authority rejected the condonation on the ground that they don't have power to condone delay U/s 107(4). Original Order & This Order was challenged in High Court

Writ in High Court was filed on these issues: 1) GST Registration cancellation Order was passed "without application of mind" 2) First Appellate Authority errored while rejecting Condonation of Delay because it's Quasi-Judicial Authority

3) Article 19 of the Constitution of India, guarantees the right of the petitioner to run business. Therefore, Appeal should have to be decided on merits.

Allahabad High Court held as follows: A) The order dated 13.02.2020, clearly there is no reason ascribed to take such a harsh action of cancellation of registration. B) As the Cancellation Order does not satisfy the test of Article 14 of the Constitution, that is set aside.

C) Registered Person is directed to file reply to the show-cause notice before the Adjudicating Authority i.e. Assistant Commissioner, Lucknow. D) The Adjudicating Authority shall proceed to pass fresh order after giving an opportunity of hearing to the petitioner.

Title: M/s Chandra Sain, Sharda Nagar, Lucknow (Prop. Chandra Sain) vs Union of India Court: Allahabad High Court Citation: Writ Tax No. - 147 of 2022 Dated: 22-Sep-2022 IMO, As the Original Order of cancellation was set aside, High Court did not answered the condonation issue

Further to this, whenever you file an appeal or revocation application against cancellation or suspension of GST Registration you should take defense of Article 19, Article 14 and Article 300A of Constitution of India.

Art.19 is Fundamental Right to Freedom A. 19(g) All citizens shall have the Right to Practice any Profession, or to carry on any Occupation, trade or Business Article 14: Right to Equality before Law Article 300A: Persons not to be deprived of Property save by Authority of Law

This Judgement us of Lucknow Bench of Allahabad High Court.