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2022 (10) TMI 675 - HC - GSTCancellation of the GST registration of petitioner - petitioner filed the e-appeal on 17.06.2022 but could not submit the hard-copy within the prescribed period of limitation - applicability of time limitation - HELD THAT:- It cannot be denied that the petitioner herein 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 right to life and liberty as enshrined in Article 21 of the Constitution of India. The petitioner is given liberty to file appeal against the cancellation of GST registration to the competent authority within ten days from today. Upon such appeal being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation in preferring the appeal by the petitioner - Petition disposed off.
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