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TMI Blog2022 (12) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel holding brief of Mr. Shobhit Saharia, the learned counsel for the respondents ORDER Sri Sanjaya Kumar Mishra , J. By filing this writ application, the petitioner has prayed for the following reliefs : "i). Issue a writ, order or direction, in the nature of certiorari calling the records of the case and quash the cancellation of GST registration order dated 05.05.2022 (Annexure No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iewing from another angle, it is apparent that the law made by the Parliament as well 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. In such case, the petitioner/appellant is put to hardship and is le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enied his right to livelihood because 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. In this case, if we allow the situation so prevailing to continue, then it will amount t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act in terms of Rule 23 of the CGST Rules. Though it is time barred, we are inclined to wave the limitation and direct the petitioner to file application for revocation within 21 days hence. He shall also comply the other provision of Section 30 of the CGST Act, i.e, submission of returns for the defaulted six months and any further completed months after the revocation. In such case if dues is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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