2022 (7) TMI 82

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....ondent : B. Narasimha Sarma. ORDER: Per the Hon'ble Sri Justice Ujjal Bhuyan Heard Mr. M. Venkatram Reddy, learned counsel for the petitioner, and Mr. B. Narasimha Sarma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India petitioner seeks quashing of order-in-appeal dated 19.04.2022 passed by respondent No.1. 3. Petitioner ....

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.... the Central Goods and Services Tax Act, 2017 (briefly, 'CGST Act' hereinafter), learned counsel for the petitioner submits that till date no GST Tribunal has been constituted. 6. We have perused the order dated 19.04.2022. This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. As per subsection (1) of Section 107 of the CGST Act, limitation for filing ap....

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....f the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. 8. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respo....