Wonderful Judgment by Madras HC:
The provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and subjects.
There are few remarkable observations which have been made by Hon’ble Madras High Court in the case of Suguan cutpiece center vs ADC & AC – WP 25048/ 2021.
- The provisions of the GST enactments cannot be interpreted so as to deny the right to carry on Trade and Commerce to a citizen and subjects.
- The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of the defect in the scheme of the GST enactments.
- The right to carry on trade or profession also cannot be curtailed. Only reasonable restrictions can be imposed.
- To deny such rights would militate against their rights under Article 14, read with Article 19 (1)(g) and Article 21 of the Constitution of India;
- Petitioners was allowed a chance to revive their GST registrations to regularize the defaults – Madras HC
- The para 225 of the order is worth reading and the tax professionals must refer the entire judgement.
