https://www.taxtmi.com/caselaws?id=424573 The Uttarakhand HC allowed an appeal challenging dismissal of a writ petition regarding GST registration cancellation. The petitioner, a semi-skilled painter, faced registration cancellation without proper personal notice. The HC held that when statutory appeal under Section 107 is time-barred and no alternative remedy exists, writ jurisdiction under Article 226 is maintainable. The court emphasized that denial of GST registration affects livelihood rights under Article 21, particularly for laborers dependent on registration for employment. The HC found the Assistant Commissioner is not an independent adjudicating authority but acts under Commissioner's control, making statutory appeal provisions inapplicable. The matter was remanded for merit consideration after setting aside the single judge's maintainability dismissal. en-us Mon, 20 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424573 The Uttarakhand HC allowed an appeal challenging dismissal of a writ petition regarding GST registration cancellation. The petitioner, a semi-skilled painter, faced registration cancellation without proper personal notice. The HC held that when statutory appeal under Section 107 is time-barred and no alternative remedy exists, writ jurisdiction under Article 226 is maintainable. The court emphasized that denial of GST registration affects livelihood rights under Article 21, particularly for laborers dependent on registration for employment. The HC found the Assistant Commissioner is not an independent adjudicating authority but acts under Commissioner's control, making statutory appeal provisions inapplicable. The matter was remanded for merit consideration after setting aside the single judge's maintainability dismissal. Case-Laws GST Mon, 20 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424573