2023 (2) TMI 321

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....or Commercial Tax ORDER PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. M.Naga Deepak, learned counsel for the petitioner and Mr. L.Venkateshwar Rao, learned Standing Counsel, Commercial Tax representing the respondents. 2. Petitioner is a proprietorship firm engaged in the business of sale and offering service of air conditioners. Following introduction of Goods and Services ....

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....ction 107 of the Act. However, on the ground that the appeal was filed not only beyond the period of limitation but also beyond the extended period of limitation, the same was dismissed by respondent No.1 vide the order dated 11.01.2023. 5. Since no Tribunal has been constituted in the State of Telangana in terms of Section 112 of the Act, the present writ petition has been filed. 6. Issue r....

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....e appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant. 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 one month delay beyond the ex....

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....pressing 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 the statue. 7. Thus, following t....