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2022 (12) TMI 818 - HC - GSTMaintainability of appeal - rejection on the ground of one day’s delay - revocation of cancellation of CGST registration - violation of the principles of natural justice - HELD THAT:- It cannot be disputed that the petitioner would not be able to continue 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. 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 merits. The parties are left to bear their own costs. The writ petition is disposed off.
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