Section 29 of the CGST Act, 2017— Cancellation of GST Registration —– The petitioner challenged cancellation of registration. The petitioner preferred an appeal against the said order, which was dismissed by the appellate authority by order dated 06.10.2022 for the sole reason that it was time barred. The counsel for the petitioner submitted that the cancelled registration of the petitioner is causing loss to exchequer because she is being deprived from depositing GST with the Department and the petitioner is deprived of earning livelihood. The court observed that it cannot be denied that on account of cancellation of registration, the petitioner would be unable to continue with her business and which would lead to deprivation of means of livelihood, resulting into violation of right to life and liberty as enshrined in Article 21 of the Constitution of India. This would in turn, cause loss of revenue to the exchequer.

Held that:- The Hon’ble High Court set aside the impugned appeal order dated 06.10.2022. The petitioner is given liberty to file appeal against cancellation of GST registration to the competent authority within a period of 10 days and 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.