2022 (10) TMI 180

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....eep Mehta And Hon'ble Mr. Justice Kuldeep Mathur For the Petitioner(s) : Mr. Vikas Balia, Sr. Advocate assisted by Mr. Sharad Kothari, Mr. Priyanshu Arora & Mr. Mayank Taparia For the Respondent(s) : Mr. Rajvendra Saraswat ORDER Issue notice to the respondents. Shri Rajvendra Saraswat, Advocate, Standing Counsel for GST Department puts in appearance on their behalf. With cons....

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....lenged the order dated 09.09.2022 whereby his appeal has been dismissed on the ground of same being time-barred. The petitioner Mohan Singh has raised the grievance of not being able to file an appeal on account of unavoidable reasons. Learned counsel Shri Balia assisted by Mr. Sharad Kothari placed reliance on the following judgments rendered by various High Courts:- 1. M/s G.G. Agenc....

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.... registration, the petitioners are being deprived of the opportunity of doing business which has resulted into loss of all avenues of earning livelihood and is violative of right to life and liberty as guaranteed by Article 21 of the Constitution of India. He thus, urges that one more opportunity deserves to be given to the petitioners to file the appeal in the proper format and the competent auth....