https://www.taxtmi.com/caselaws?id=469497 Cancellation of GST registration for non-filing of returns and dismissal of a delayed appeal were considered in writ jurisdiction on hardship and livelihood grounds. The text notes that cancellation can seriously impair the right to livelihood and the ability to carry on business, particularly for small traders or contractors left without an effective remedy. It also records the view that GST law is not intended to drive a person out of trade and that Articles 21 and 19(1)(g) may support interference in appropriate cases. The writ petition was allowed in part, the impugned order was set aside, and the matter was remitted for fresh consideration. en-us Wed, 27 Mar 2024 00:00:00 +0530 Fri, 19 Jun 2026 17:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469497 Cancellation of GST registration for non-filing of returns and dismissal of a delayed appeal were considered in writ jurisdiction on hardship and livelihood grounds. The text notes that cancellation can seriously impair the right to livelihood and the ability to carry on business, particularly for small traders or contractors left without an effective remedy. It also records the view that GST law is not intended to drive a person out of trade and that Articles 21 and 19(1)(g) may support interference in appropriate cases. The writ petition was allowed in part, the impugned order was set aside, and the matter was remitted for fresh consideration. Case-Laws GST Wed, 27 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469497