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TMI Blog2022 (12) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... his business in absence of GST registration and thus would be deprived of his livelihood which amounts to violation of his right to life and liberty as enshrined under Article 21 of the Constitution of India. In this background, the order dated 29.08.2022 is set aside. The delay in filing of appeal before respondent No.2 stands condoned and respondent No.2 shall now decide the appeal on its me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in original No. 34/ADC/A/GST/CHD/2022-23 on the ground of one day s delay as the impugned order has been passed in gross violation of the principles of natural justice by not deciding the appeal on merit. AND/OR ii) For issuance of writ in the nature of mandamus/certiorari directing the respondents to stay the operation of order dated 28.07.2020 Annexure P passed by Respondent No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal. 4. It is not in dispute that respondent No.2 was not vested with an authority to condone the delay and if at all required any precedent on the issue, then we may conveniently refer to the following orders passed by various High Courts:- 1. M/s G.G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with his business in absence of GST registration and thus would be deprived of his livelihood which amounts to violation of his right to life and liberty as enshrined under Article 21 of the Constitution of India. 6. In this background, the order dated 29.08.2022 is set aside. The delay in filing of appeal before respondent No.2 stands condoned and respondent No.2 shall now decide the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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