Can Non-Restoration of GST Registration be brought within the ambit of "Right to Livelihood" under Article 21


Last updated: 12 November 2022

Court :
Orissa High Court

Brief :
The Orissa High Court, in the case of M/s Durga Raman Patnaik v. Additional Commissioner of GST (Appeals) and Others, [W.P.(C) No. 7728 of 2022], asked the appropriate officer to give a chance to the Petitioner to take all necessary steps to revive registration and to be allowed to pay overdue GST taxes and file pending GST returns before GST registration was cancelled under Section 29(2)(c) of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
W.P.(C) No. 7728 of 2022

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Bimal Jain
Published in GST
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