2022 (9) TMI 479

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ESPONDENTS (BY SRI. JEEVAN J. NEERALGI., ADVOCATE) ORDER In this petition, petitioner has sought for the following reliefs: (i) Setting aside the impugned Order-in-Appeal dated 25.10.2021 bearing GST A.No.74/2021 22 A-II(JC), OIA No.150/JC-AII/GSTN/2021, DIN 20211057000000999A50, and File No. GAPPL/ADC/GSTP/1617/2021-APPEAL O/o COMMR-CGST-APPL-II-BENGALURU I / 450809/2021(3) passed by the 1st ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... petitioner submits that on 17.07.2019, respondent No.2 cancelled the petitioner's GST registration, aggrieved by which, an appeal was preferred by the petitioner / appellant on 12.08.2021 along with an application requesting for condonation of the delay having regard to the prevailing Covid-19 pandemic. The said application having come up for consideration before respondent No.1 / Appellate Autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 6. As rightly contended by the learned counsel for the petitioner, in the light of the decision of this Court and the decision of the Gujarath High Court and Punjab and Haryana High Court referred to supra and in view of the fact that the petitioner has explained the delay in se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification and failure to appreciate this has resulted in erroneous conclusion. Further, in view of the fact that the petitioner has offered valid and proper explanation as stated supra for not seeking revocation of the cancellation of the registration within the prescri....