9911796707
TMI Blog2023 (2) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- As the failure of the petitioner to file the returns was during the period when Covid Pandemic was prevailing, the GST registration of the petitioner deserves to be restored. The impugned order dated 03.02.2022 passed by the Jurisdictional Authority, is quashed and set aside. The GST registration of the petitioner shall be restored forthwith - Petition allowed. - Hon'ble Mr. Just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, which has been dismissed by the Jurisdictional authority vide order dated 03.02.2022. Ms. Singhvi submits that dismissal of the petitioner s reply against cancellation of registration has resulted into the petitioner not being able to carry on his business and thus, this is a direct infringement of the fundamental right to earn livelihood as guaranteed by Article 21 of the Constitution of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. if due against the petitioner. 4. In view of the submissions advanced at bar, we feel that as the failure of the petitioner to file the returns was during the period when Covid Pandemic was prevailing, the GST registration of the petitioner deserves to be restored. 5. As a consequence, the impugned order dated 03.02.2022 passed by the Jurisdictional Authority, is quashed and set aside. The GST ..... X X X X Extracts X X X X X X X X Extracts X X X X
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