Adhunik Fire Appliances Vs Himanshu (GSTAT Ghaziabad)
Summary: GSTAT Ghaziabad allowed the application of Adhunik Fire Appliances for urgent hearing and out-of-turn fixation of its appeal against cancellation of GST registration. The appellant, a sole-proprietorship engaged in works contract services relating to fire-fighting and fire-safety equipment, pleaded that its registration had been cancelled with effect from 03.01.2024 under Section 29(2)(c) of the CGST Act, 2017 and that the cancellation had been affirmed by the appellate authority. Consequently, it was unable to issue tax invoices, generate e-way bills, make taxable supplies, collect or deposit tax or file returns, bringing its sole source of livelihood to a standstill. Examining the GSTAT (Procedure) Rules, 2025, the Tribunal noted that Rule 10 preserves inherent powers, Rule 12 recognises urgent matters, Rule 13 permits procedural exemptions and directions for substantial justice, while Rules 15, 24 and 29 deal with Registry functions, scrutiny and early-hearing applications respectively. Relying on the principles stated in Sangram Singh v. Election Tribunal, Kotah and Kailash v. Nanhku that procedure should facilitate rather than obstruct substantive justice, the Tribunal found sufficient cause for urgent listing. It exempted the appellant, solely for urgent listing, from awaiting completion of ordinary scrutiny under Rule 24 and directed the main appeal to be listed for admission on 10.09.2026. The Tribunal clarified that limitation, statutory pre-deposit, prescribed fee, maintainability and all other mandatory statutory requirements remained open for consideration.
