Introduction

The appellant, Vinod Kumar, was a registered person under the GST law whose registration was cancelled by the Proper Officer. The cancellation adversely affected his livelihood, as he was engaged in the work of painting and depended upon GST registration to issue invoices and receive payments through banking channels.

The statutory limitation for filing an appeal against the cancellation order had expired. Consequently, instead of pursuing the appellate remedy under Section 107 of the CGST/UKGST Act, the appellant invoked the writ jurisdiction of the High Court under Article 226 of the Constitution.