2022 (10) TMI 180

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..... stice Kuldeep Mathur For the Petitioner(s) : Mr. Vikas Balia, Sr. Advocate assisted by Mr. Sharad Kothari, Mr. Priyanshu Arora & Mr. Mayank Taparia For the Respondent(s) : Mr. Rajvendra Saraswat ORDER Issue notice to the respondents. Shri Rajvendra Saraswat, Advocate, Standing Counsel for GST Department puts in appearance on their behalf. With consent of learned counsel for parties and looki .....

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..... al has been dismissed on the ground of same being time-barred. The petitioner Mohan Singh has raised the grievance of not being able to file an appeal on account of unavoidable reasons. Learned counsel Shri Balia assisted by Mr. Sharad Kothari placed reliance on the following judgments rendered by various High Courts:- 1. M/s G.G. Agencies Girijeshwar Rice Mill vs The State of Karnataka & Ors. .....

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..... ness which has resulted into loss of all avenues of earning livelihood and is violative of right to life and liberty as guaranteed by Article 21 of the Constitution of India. He thus, urges that one more opportunity deserves to be given to the petitioners to file the appeal in the proper format and the competent authority may be directed to decide such appeal as per law. Shri Saraswat, vehemently .....

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