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TMI BlogDelay in Filing of Appeal beyond period of 1 month condoned as Cancellation of Registration would affect the livelihood and violate Article 21 of ConstitutionX X X X Extracts X X X X X X X X Extracts X X X X ..... Delay in Filing of Appeal beyond period of 1 month condoned as Cancellation of Registration would affect the livelihood and violate Article 21 of Constitution - By: - Rachit Agarwal - Goods and Services Tax - GST - Dated:- 8-7-2022 - - Divisional Bench of Uttarakhand High Court in VINOD KUMAR VERSUS COMMISSIONER UTTARAKHAND STATE GST AND OTHERS - 2022 (7) TMI 128 - UTTARAKHAND HIGH COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Facts Petitioner/appellant failed to file his return for a continuous period of six months, which was mandatory under the Uttarakhand Act. Hence, his registration was cancelled on 21.09.2019. He preferred an appeal before the First Appellate Authority, but the same was dismissed on the ground of delay. Hon ble Court Observation and Order 1. Law made by the Parliament as well ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the Legislature with regard to the appeals is very strict, insofar as, that it does not provide an unlimited jurisdiction on the First Appellate Authority to extend the limitation beyond one month after the expiry of the prescribed limitation. 2. In such case, the petitioner/appellant is put to hardship and is left without remedy. In such cases, the party concerned may face starvation becaus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of denial of livelihood for want of GST Registration. 3. In the absence of GST registration number, a professional cannot raise a bill. So, if the petitioner is denied a GST registration number, it affects his chances of getting employment or executing works. 4. Such denial of registration of GST number, therefore, affects his right to livelihood. If he is denied his right to livelihood be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause of the fact that his GST Registration number has been cancelled, and that he has no remedy to appeal, then it shall be violative of Article 21 of the Constitution as right to livelihood springs from the right to life as enshrined in Article 21 of the Constitution of India. 5. Learned Single Judge should have acted upon his judicial conscience enriched by judicial experience and pract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical wisdom, and held that the writ petition should be entertained. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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