2022 (8) TMI 867

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ao ASSGI ORDER: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. J.Kanakaiah, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel representing learned Assistant Solicitor General of India for respondent No.1 and Mr. B. Narsimha Rao, learned counsel for respondents No.2 to 5. 2. By filing this petition under Article 226 of the Constitution of India, petitioner se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al before respondent No.3. By the order dated 27.07.2022, the appeal was dismissed. 4. Appellate authority held that the only prayer made in the appeal was for revocation of registration; the order cancelling registration was not assailed; and the due date for filing of application for revocation of cancellation deed had also expired. 5. On the above grounds, the appeal was dismissed and the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate authority under Section 107(1) of the CGST Act. As per subsection (1) of Section 107 of the CGST Act, limitation for filing appeal is three months from the date of communication of the order appealed against. Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. In the 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....