2023 (2) TMI 362

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....ality and validity of the order dated 12.11.2018 passed by respondent No.5 cancelling the Goods and Service Tax (GST) registration of the petitioner as well as the order-in-appeal dated 30.01.2023 passed by respondent No.3 rejecting the appeal filed by the petitioner and affirming the order of respondent No.5. 3. Petitioner before us is a proprietary firm carrying on the business of sale of home appliances. Following introduction of GST, it had obtained GST registration bearing No.36ASCPJ1447Q2ZSD. On the ground that petitioner had not filed GST return for a continuous period of six months, show cause notice dated 15.10.2018 was issued to the petitioner by respondent No.5 to show cause as to why its GST registration should not be cancelled....

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....1 as the appellate authority has held that the appeal was filed beyond the period of extended limitation. Accordingly, the appeal was dismissed. 4. Hence, the writ petition. 5. On a query by the Court as to why petitioner has not approached the Goods and Services Tax Tribunal (GST Tribunal) under Section 112 of the Central Goods and Services Tax Act, 2017 (briefly, 'CGST Act' hereinafter), learned counsel for the petitioner submits that till date no GST Tribunal has been constituted. 6. We have perused the order dated 19.04.2022. This is an order passed by the first appellate 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 da....