https://www.taxtmi.com/article/detailed?id=10713 Cancellation of GST registration for non-filing of returns can impinge on the right to livelihood under Article 21 where loss of registration prevents earning a living. Rigid statutory limitation on extension by the First Appellate Authority may leave aggrieved persons without recourse and facing destitution. Where fundamental rights are implicated, writ jurisdiction remains a constitutional safeguard even if statutory appeals exist; the High Court remitted the petition for reconsideration on maintainability grounds to account for these constitutional considerations. en-us Sat, 24 Sep 2022 10:29:50 +0530 Mon, 26 Sep 2022 16:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10713 Cancellation of GST registration for non-filing of returns can impinge on the right to livelihood under Article 21 where loss of registration prevents earning a living. Rigid statutory limitation on extension by the First Appellate Authority may leave aggrieved persons without recourse and facing destitution. Where fundamental rights are implicated, writ jurisdiction remains a constitutional safeguard even if statutory appeals exist; the High Court remitted the petition for reconsideration on maintainability grounds to account for these constitutional considerations. Articles Goods and Services Tax - GST Sat, 24 Sep 2022 10:29:50 +0530 https://www.taxtmi.com/article/detailed?id=10713