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2023 (12) TMI 891 - RAJASTHAN HIGH COURTAppeal dismissed 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 Article 21 of the Constitution of India. Having heard learned counsel for the parties and taking into consideration the judgment passed by the Co-ordinate Bench of this Court in Prakash Purohit’s case, it is opined that the writ petition filed by the petitioner deserves to be allowed as the petitioner has sufficiently explained the reasons for filing the appeal with delay. The impugned order dated 18.09.2023 is set aside - writ petition allowed.
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