The Uttarakhand High Court has ruled that the cancellation of a GST registration has an impact on the right to life, making the writ petition admissible.
The division bench determined that the appellant’s right to life has been violated by the deletion of his GST Registration number. He has no legal recourse. It would be a violation of Article 21 of the Constitution of India, as the right to a living is derived from the right to life, as stated in Article 21.
The appellant/assessee is a professional mason or painter. He had submitted an application for GST registration and received a GST registration number. Under the Uttarakhand Act, the appellant was required to file a return for a continuous period of six months, but he failed to do so. Consequently, his registration was terminated.
The appellant is subjected to hardship and has no recourse. In such instances, the affected party may risk livelihood due to the rejection of a means of subsistence for lack of GST registration.