2023 (3) TMI 1000

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....RGA PRASAD RAO AND HON'BLE SRI JUSTICE V. GOPALA KRISHNA RAO For the Petitioner : V.R. Reddy Kovvuri For the Respondent : GP For Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) The petitioner seeks writ of mandamus declaring the order in Ref.No.ZA370122025616U, dated 20.01.2022 issued by the 4th respondent cancelling the Goods and Service Tax registration of the pet....

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.... with a further delay of 35 days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal was exceeding the limitation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days. Accordingly, the appeal was rejected for admission. Hence, the present writ petition. 3. Learned counsel for petitioner, ....

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....ld submit that if his returns for the relevant period are accepted and registration is revived, he is ready to submit the returns for the subsequent period till date and also pay the tax due. He would thus pray to allow the writ petition and remit the matter back to the primary authority to consider the petitioner's case and pass appropriate orders. He would rely upon the order of the Division Ben....

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....idered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law. 6. Needles to emphasize that the above s....