Order Date – 13 December 2022

Facts –

• The Petitioner, Sunil Kumar Vij, was served with a show cause notice dated 14.07.2020 for cancellation of the registration. 
• The Respondent thereafter suo motu cancelled GST registration on the ground that the petitioner had not filled up up-to-date returns along with payment of tax, and also rejected the application for revocation of the GST registration on account of its being barred by one day.

Issue –

• Whether the rejection of revocation application being barred by one day is in order?

Order –

• The Hon’ble High Court held that respondent was not vested with an authority to condone the delay. In the absence of GST registration the petitioner would not be able to continue with business and 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.
• Hence it was held that the delay in filing of appeal stands condoned and respondent shall now decide the appeal on its merits. The writ petition disposed of.