2023 (3) TMI 1062

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Petitioner : S. Suri Babu For the Respondent : Bokaro Sapna Reddy ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Ms. S.Aruna Sri, learned counsel representing Mr. S.Suri Babu, learned counsel for the petitioner and Ms. B.Sapna Reddy, learned counsel for the respondents. 2. This petition has been filed under Article 226 of the Constitution of India assailing the leg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner should not be cancelled. Order dated 29.12.2020 records that reply of the petitioner dated 25.12.2020 was not found satisfactory and accordingly, the GST registration was cancelled. 5. Learned counsel for the petitioner submits that petitioner did not receive the show cause notice dated 16.12.2020 and therefore did not submit reply dated 25.12.2020 as stated by the 1st respondent.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Charyulu Karampudi v. Additional Commissioner Appeals (2022) 142 taxmann.com 70 (Telangana), a division bench of this Court held as follows: "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 petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No. 1 may adversely affect the petitioner. This is more so because respondent No. 2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been consti....