Section 29 of the CGST Act, 2017 — Cancellation of GST Registration --The petitioner sought for quashing of order dated 29.08.2022, whereby the appeal has been rejected on the ground of one day’s delay; for directions to the respondent to revoke the cancellation of Registration. The Respondent suo motu cancelled registration vide order dated 28.07.2020 on the ground that the petitioner had not filled up up-to-date returns along with payment of tax. The court placed reliance on various decisions and observed that the petitioner 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 his right to life and liberty as enshrined under Article 21 of the Constitution of India.

Held that:- The Hon’ble High Court set aside the order dated 29.08.2022 and condone the delay in filing of appeal and directed the respondent No.2 to decide the appeal on its merits.