2022 (12) TMI 1132

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....un Lakhera, the learned counsel for the respondents ORDER Sri Sanjaya Kumar Mishra , J. By filing this writ application, the petitioner has prayed for the following reliefs : "i). Issue a writ, order or direction, in the nature of certiorari calling the records of the case and quash the cancellation of GST registration order dated 28.022022 (Annexure No. 2 to W.P.) as petitioner ....

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....ited jurisdiction on the First Appellate Authority to extend the limitation beyond one month after the expiry of the prescribed limitation. In such case, the petitioner/appellant is put to hardship and is left without remedy. In such cases, the party concerned may face starvation because of denial of livelihood for want of GST Registration. In this case, the petitioner/appellant is a semi-skilled ....

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....itution as right to livelihood springs from the right to life as enshrined in Article 21 of the Constitution of India. In this case, if we allow the situation so prevailing to continue, then it will amount to violation of Article 21 of the Constitution, and right to life of a citizen of this country" 3. The petitioner runs its business in the name of M/s Anand Prasad engaged in civil contractor....