TMI Blog2022 (10) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... siness in absence of GST registration and thus, would be deprived of their livelihood which amounts to violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. Both the petitioners are given liberty to file appeal against the cancellation of their GST registration to the competent authority within ten days from today. Upon such appeals being filed, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitions are being heard and finally decided today itself. The petitioners were dealers registered under the GST Act. Their registration came to be cancelled by the competent authority vide orders dated 09.09.2022 (passed in SBCWP No.14521/2022) and 09.05.2022 (passed in SBCWP No.14524/2022). It is not disputed that appeal against cancellation of the GST registration can be filed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2022, decided on 18.08.2022) 2. Vinod Kumar Vs. Commissioner Uttarakhand State GST Ors. : 2022 (7) TMI 128 - Uttarakhand High Court (Special Appeal No.123 of 2022) 3. TVL. Suguna Cutpiece Centre vs. The Appellate Deputy Commissioner (ST) (GST), The Assistant Commissioner (Circle), Salem Bazaar : 2022 (2) TMI 933 - Madras High Court 4. M/s Trans India Carco Carriers Vs. The Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pposed the submissions advanced by the petitioners counsel. However, he too is not in a position to dispute the fact that the legal proposition as expounded by various High Courts in the judgments referred to supra, covers the controversy at hand. It cannot be denied that the petitioners herein would not be able to continue with their business in absence of GST registration and thus, would be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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