2023 (4) TMI 306

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.... SRI JUSTICE N.TUKARAMJI For the Petitioner : Mr. A.V.A. Siva Kartikeya Foer the Respondent : Bokaro Sapna Reddy ORDER: (PER THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. A.V.A.Siva Kartikeya, learned counsel for the petitioner and Mr. Dominic Fernandes, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India petitioner ....

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....led 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 ....

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....doned, we are of the view that such a stand taken by respondent No.2 may adversely affect the petitioner. This is more so because respondent No.1 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 constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. 8. We further find that t....