Right to livelihood protected under Article 21 where GST registration cancellation jeopardises means of earning a living.
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. (AI Summary)