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2023 (2) TMI 1127

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..... - GST - Seeking revocation of the cancelled registration - appeal dismissed for the sole reason that it was time barred - HELD THAT:- It cannot be denied that on account of cancellation of registration, the petitioner would be unable to continue with her business and which would lead to deprivation of means of livelihood, resulting into violation of right to life and liberty as enshrined in Art .....

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..... thereafter moved an application for revocation of the cancelled registration. The said application was rejected by the competent authority vide order dated 26.04.2021 (Annex.6). The petitioner preferred an appeal against the said order, which too has been dismissed by the appellate authority by order dated 06.10.2022 (Annex.8) for the sole reason that it was time barred. Learned counsel Mr. Sha .....

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..... p Vaishnav, representing the respondents, candidly concedes that no useful purpose would be served by sustaining cancelled registration status of the petitioner. It cannot be denied that on account of cancellation of registration, the petitioner would be unable to continue with her business and which would lead to deprivation of means of livelihood, resulting into violation of right to life and .....

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