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GST - Highlights / Catch Notes

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Cancellation of registration of petitioner - appeal has been ...

GST

April 26, 2024

Cancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - The High Court acknowledged that denial of GST registration adversely affects the petitioners' ability to conduct business, thereby impinging on their right to livelihood under Article 21 of the Constitution of India. The Court noted that similar issues had been addressed by other High Courts, which granted relief to petitioners in analogous situations. The High Court set aside the impugned order and granted the petitioners ten days to file appeals against the cancellation of their GST registrations.

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