9911796707
TMI Blog2023 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the ground of being time barred - cancellation of the GST registration - HELD THAT:- This Court in Prakash Purohit s case [ 2022 (11) TMI 742 - RAJASTHAN HIGH COURT] has observed that in absence of GST registration, a person would not be able to continue with his business and thus, would be deprived of his livelihood which amounts to violation of right to life and liberty as enshrined in Art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against cancellation of the GST registration treated the same as time barred. Learned counsel for the petitioner has submitted that the controversy involved in the instant writ petition is squarely covered by the decision of the Division Bench of this Court rendered in DB Civil Writ Petition No.16269/22 (Prakash Purohit vs. Commissioner Central Goods and Service Tax Jaipur) decided on 10.11.2022 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, the petitioner was supposed to prefer an appeal before the appellate authority against the cancellation of registration of GST up to 22.06.2023, however, the petitioner preferred appeal before the appellate authority on 18.07.2023 claiming that since the petitioner was out of station during that period, he failed to file the appeal within limitation. The appellate authority without considerin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2023 is set aside. The petitioner is at liberty to file an appeal against the cancellation of GST registration before the competent authority within ten days from today. If any such appeal is filed within the stipulated time, the competent authority shall consider and decide the same on merits in accordance with law while treating the said appeal within limitation. Stay petition is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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