9911796707
TMI Blog2022 (11) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal has been dismissed on the ground of same being time-barred - HELD THAT:- It cannot be denied that the petitioner herein would not be able to continue with his business in absence of GST registration and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. The order dated 28.09.2022 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act. The registration of the petitioner came to be cancelled by the competent authority vide order dated 11.04.2022. It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 27.09.2022 but could not submit the hard-copy. The petitioner has challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. and urged that the petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time. He contended that owing to cancellation of GST registration, the petitioner is being deprived of the opportunity of doing business which has resulted into loss of all avenues of earning livelihood and is violative of right to life a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... berty as enshrined in Article 21 of the Constitution of India. In this background, the order dated 28.09.2022 is set aside. The petitioner is given liberty to file appeal against the cancellation of GST registration to the competent authority within ten days from today. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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