HC condones delay as GST Registration Cancellation affects livelihood

Vinod Kumar Vs Commissioner Uttarakhand State GST Commissionerate (Uttarakhand High Court)

Delay in Filing of Appeal beyond period of 1 month condoned as Cancellation of Registration would affect the livelihood and violate Article 21 of Constitution

Facts

Petitioner/appellant failed to file his return for a continuous period of six months, which was mandatory under the Uttarakhand Act. Hence, his registration was cancelled on 21.09.2019.

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