Section 29 of the CGST Act, 2017— Cancellation of Registration – The petitioners challenged order dated 09.09.2022 regarding cancellation of registration. The Appeal was rejected on the ground of time barred. The counsel for the petitioner submitted that the petitioners have been left remediless for hyper-technical reasons of the appeal against cancellation GST registration not being filed in hard-copy/in time. They are being deprived of the opportunity of doing business 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. The court observed that the petitioners 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.

Held that:- The Hon’ble High Court set aside the order dated 09.09.2022 and granted liberty to the petitioners to file appeal against the cancellation of their GST registration to the competent authority within ten days. Upon such appeals being filed, the same shall be considered and decided on all aspects in accordance with law excluding the bar of limitation.