Section 29 of the CGST Act, 2017— Cancellation of Registration – The petitioner’s registration was cancelled by the competent authority vide order dated 15.02.2022. The petitioner filed the e-appeal on 17.06.2022 but could not submit the hard-copy within the prescribed period of limitation. The petitioner has challenged the order dated 21.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. The counsel for the petitioner submitted that the petitioner has been left remediless for hyper-technical reason of the appeal not being filed in time. The petitioner is being deprived of the opportunity of doing business which has resulted into loss of all avenues of earning livelihood. The court observed that it cannot be denied 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 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 21.09.2022 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.