2022 (7) TMI 186

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....E CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Raja Rao Algunoori, learned counsel for the petitioner; Mr. B.Mukharjee, learned counsel for respondent No.1 and Mr. B. Narasimha Sarma, learned Standing Counsel for Goods and Services Tax (GST). 2. Petitioner's registration was cancelled suo motu by respondent No.3 on 22.07.2019 on the ground of non-filing of returns for six months. Appeal filed by the pet....

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....ent No.2 cancelled registration of the petitioner under GST. Against this order of cancellation, petitioner preferred appeal before respondent No.1 assailing the legality and validity of the order dated 22.01.2019. By the order dated 19.04.2022, respondent No.1 as the appellate authority has held that the appeal was filed beyond the period of extended limitation. Accordingly, the appeal was dismis....

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....ne month, provided sufficient cause is shown by the appellant. 7. Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of ....

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....ile of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute." 5. Accordingly and in the light of the above, we set aside the order dated 22.07.2019....