TMI Blog2022 (10) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 registr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inally decided today itself. The petitioner was dealer registered under the GST Act. The registration of the petitioner came to be cancelled by the competent authority vide order dated 15.02.2022. It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Trans India Carco Carriers Vs. The Assistant Commissioner (Circle) W.P. Nos.18537 of 2022 and etc. - Madras High Court. and urged that the petitioner has been left remediless for hyper-technical reason of the appeal against cancellation of GST registration not being filed in time. He contended that owing to cancellation of GST registration, the petitioner is being deprived of the opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 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. In this background, the order dated 21.09.2022 is set aside. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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