GST UPDATE

Desk of CA. Praveen Sharma

Series- 412

GST Can’t Be Interpreted To Deny Right To Carry Trade And Commerce By Citizens

1- The Aurangabad Bench of the Bombay High Court In the case of the writ filed by Rohit Enterprises.

2- The constitutional guarantee is unconditional and unequivocal and must be enforced regardless of shortcomings in the scheme of GST enactment. 

3- The right to carry on trade or profession cannot be curtailed, contrary to the constitutional guarantee under Art. 19(1)(g) and Article 21 of the Constitution of India. If the petitioner is not allowed to revive the registration, the state would suffer a loss of revenue, and the ultimate goal under the GST regime will stand defeated.

4- The petitioner must be allowed to continue business and contribute to the state’s revenue. The petitioner has submitted before us that the petitioner is ready and willing to pay all the dues, along with penalty and interest as applicable.

Regards

CA. Praveen Sharma

https://t.me/praveengst