2022 (11) TMI 1184

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.... HEJIB, ADVOCATE) RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADVOCATE) ORDER In this petition, petitioner has sought for the following reliefs: "(a) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon. Court to direct to quash the impugned order bearing Order-in-Appeal....

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....petitioner and the subsequent order dated 28.12.2020 being passed by the 2nd respondent cancelling the GST registration of the petitioner. 4. Learned counsel for the petitioner also submits that being aggrieved by the said order, petitioner preferred an appeal before the 1st respondent. In the appeal, petitioner specifically contended that the delay on the part of the petitioner for non payment....

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....1st respondent to condone the delay in preferring the appeal, this Court can condone the delay exercising its powers under Article 226 of the Constitution of India as held by this Court in the following decisions:- (i) Practice Strategic Communications vs. The Commissioner of Service Tax - ILR 2016 KAR 4493; (ii) Simplex Infrastructure Limited vs. Joint Commissioner of Central Ta....

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....t of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time, but also could not prefer the appeal within the prescribed period. In my considered opinion, the explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves ....