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.

He preferred an appeal before the First Appellate Authority, but the same was dismissed on the ground of delay.

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