Cancellation Of GST Registration Affects Right To Livelihood, Writ Petition Is Maintainable

Case: Vinod Kumar Versus Commissioner Uttarakhand State GST and others

Coram: Chief Justice Sanjaya Kumar Mishra and Justice Ramesh Chandra Khulbe

Case No.: Special Appeal No. 123 Of 2022

Court Observation: “The appellant is a semi-skilled labourer working as a painter, doing painting on doors and windows of the houses. Nowadays, bills for any work executed for a private player or, even for a government agency, are drawn online. In most cases, the payments are made direct to the bank on production of the bill with the GST registration number. In the absence of a GST registration number, a professional cannot raise a bill,”

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Keywords

Cancellation Of GST Registration, Writ Petition Is Maintainable, Right To Livelihood