The right to livelihood is a fundamental right under Article 21 of the Indian Constitution. It has been interpreted by the Supreme Court to include the right to carry on a profession, occupation, or business. Therefore, any action that affects the livelihood of a person can be challenged on the grounds of violation of Article 21.
In the case of cancellation of GST registration, it can be argued that it may impact the livelihood of the person or business whose registration has been cancelled. However, the cancellation of registration is not a permanent bar on carrying on a profession or business, and the person or business can reapply for registration after correcting the deficiencies that led to the cancellation.
Therefore, it may be difficult to argue that the non-restoration of GST registration can be brought within the ambit of the right to livelihood under Article 21. However, each case will depend on its own facts and circumstances, and it may be possible to make such an argument in certain cases.
Non-Restoration of GST Registration refers to the cancellation of a GST registration by the authorities, and the subsequent denial of a new registration application from the same taxpayer. This can happen if the taxpayer has committed certain violations of the GST laws, such as not filing returns or making tax payments, or if the authorities have found evidence of fraudulent activities. Non-restoration means that the taxpayer is effectively barred from conducting any business activities that require a GST registration.
The question of whether the non-restoration of GST registration can be brought within the ambit of the "Right to Livelihood" under Article 21 of the Constitution of India is a matter of legal interpretation and would depend on the specific facts and circumstances of each case. Article 21 of the Constitution of India provides that "no person shall be deprived of his life or personal liberty except according to procedure established by law". The right to livelihood has been recognized as an integral part of this right.
Therefore, it is possible that a person whose GST registration has been cancelled and not restored could argue that this impinges on their right to livelihood and personal liberty. However, whether or not such an argument would be successful would depend on the specific facts and circumstances of the case, as well as the interpretation of the law and the relevant legal precedents.
The non-restoration of GST registration can have a significant impact on a taxpayer's right to livelihood. As GST registration is mandatory for businesses with a certain turnover threshold, the non-restoration of registration would render a taxpayer ineligible to carry on their business or profession, resulting in a loss of livelihood.
Under Article 21 of the Indian Constitution, the right to livelihood is a fundamental right. This means that the government must ensure that a person's livelihood is not unjustly taken away or jeopardized. The non-restoration of GST registration can be seen as a violation of this right if the taxpayer has not been given an opportunity to rectify the non-compliance, and the government has not provided any valid reasons for non-restoration.
Therefore, it is important for the government to ensure that the non-restoration of GST registration is carried out only in cases where the taxpayer has not rectified the non-compliance despite being given a reasonable opportunity to do so, and after providing valid reasons for non-restoration. This would ensure that the right to livelihood of the taxpayer is not unjustly jeopardized, and that the non-restoration of GST registration is carried out only in the interest of maintaining tax compliance.
Under GST laws, the GST registration of a person can be cancelled or suspended on various grounds. Some of the common grounds are:
1. Non-filing of GST returns: If a person fails to file their GST returns for a continuous period of 6 months, their GST registration can be cancelled.
2. Voluntary cancellation: A person can apply for voluntary cancellation of their GST registration.
3. Non-commencement of business: If a person has obtained a GST registration but has not commenced any business within 6 months of the registration date, the registration can be cancelled.
4. Fraudulent activities: If a person obtains a GST registration by means of fraud, or is found to be involved in any fraudulent activities, their GST registration can be cancelled or suspended.
5. Violation of GST laws: If a person violates any provisions of the GST laws, such as claiming input tax credit fraudulently or charging GST on exempted goods or services, their GST registration can be cancelled or suspended.
6. Change in constitution: If there is any change in the constitution of a business entity, such as a partnership firm or a company, the GST registration obtained in the old name will be cancelled and a new registration will be obtained in the new name.
These are some of the grounds on which GST registration can be cancelled or suspended. It is important for businesses to comply with the GST laws and file their returns on time to avoid any cancellation or suspension of their registration.
Q: What is the right to livelihood under Article 21 of the Constitution of India?
A: The right to livelihood under Article 21 of the Constitution of India refers to the right of every citizen to earn a livelihood through a vocation of their choice.
Q: Can the non-restoration of GST registration be brought within the ambit of the right to livelihood under Article 21?
A: The non-restoration of GST registration can potentially be brought within the ambit of the right to livelihood under Article 21. However, this would depend on the specific circumstances of the case, and would require a careful examination of the facts and legal principles involved.
Q: What is the impact of the non-restoration of GST registration on a taxpayer's right to livelihood?
A: The non-restoration of GST registration can have a significant impact on a taxpayer's right to livelihood, as it can prevent them from carrying out their business activities and earning a livelihood. This can be particularly detrimental for small and medium-sized businesses that may not have the financial resources to sustain a prolonged suspension of their registration.
Q: What are the grounds on which GST registration can be cancelled or suspended?
A: GST registration can be cancelled or suspended on various grounds, including failure to file GST returns, failure to pay GST dues, and violation of GST laws or rules.
Q: What is the process for restoring a suspended GST registration?
A: The process for restoring a suspended GST registration involves submitting an application for restoration along with the required documents and payment of any outstanding dues. The GST authorities will review the application and may request additional information or documents before deciding whether to restore the registration.
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