2022 (7) TMI 186

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.... Raoassgi ORDER: PER THE HON'BLE THE 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 re....

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....ate of Telangana. By the order dated 22.01.2019, respondent 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....

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....e authority may allow the appeal to be presented within a further period of one 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 on....

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....light of the above and without expressing any opinion on merit, we remand the matter back to the file 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 th....