🛡️ Stay Protected: Article 19(1)(g) is Your Shield Against GST Registration Cancellation! 📜
Article 19(1)(g) of the Constitution of India guarantees every citizen the fundamental right "to practise any profession, or to carry on any occupation, trade or business."
Research by: Abhishek Raja Ram; 9810638155
Select Few case laws:
1. Cancellation of GST registration on pretext of violation of rule 86B was a disproportionate punishment imposed on petitioner. The cancellation is arbitrary and violates its fundamental rights enshrined in Article 14 of the Constitution and has crippled his business, that Article 19(1)(g) of the Constitution is also violated apart from Article 300A of the Constitution of India.
A.M. Enterprises - Himachal Pradesh High Court
(2024) 22 CENTAX 573
2. The order canceling the assessee's GST registration due to alleged fraud should be set aside. Revenue failed to provide details and circumstances for the fraud claim, violating principles of natural justice and the fundamental right under Article 19(1)(g) of the Indian Constitution.
Maharashtra Scrap - Bombay High Court
(2024) 24 CENTAX 128
3. Where assessee was not acquainted with SCN issued, proposing to cancel assessee's registration, and he had failed to follow up same and also failed to participate in enquiry, cancellation of registration certainly amounts to a capital punishment to small scale traders.
Rooban Agencies - Madras High Court
(2024) 18 CENTAX 211
4. GST enactments cannot be interpreted so as to deny right to carry on trade and commerce to a citizen and subjects.
TVL. SUGUNA CUTPIECE CENTER - Madras High Court
(2022) 61 GSTL 515
5. Cancellation of registration having severe consequences on right to carry on business under Article 19(1)(g) of Constitution of India. Order cancelling registration must be reasoned and speaking order conforming to principles of natural justice.
S.S. Enterprises - Allahabad High Court
(2024) 20 CENTAX 112
I hope you will find this useful.
Warm Regards
Abhishek Raja Ram
9810638155