2022 (11) TMI 277

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....dents. Order: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. Srinivas Chitturu, learned counsel for the petitioner and Mr. B. Narsimha Sharma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 05.10.2021 passed by respondent No.2 cancelling the Goods and Services Tax (GST) registra....

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....x months. However, respondent No.2 passed the impugned order dated 05.10.2021 cancelling the GST registration of the petitioner stating that the petitioner neither responded to nor filed returns up-to-date. Thereafter, petitioner preferred appeal under Section 107 of the CGST Act before respondent No.1. However, respondent No.1 dismissed the appeal vide order dated 18.08.2022 on the ground of bela....

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....ner 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. 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 respondent No.2 to reco....