2023 (4) TMI 542

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..... Skanda Kumar, Advocate For Sri. Anish P Bhojani.,Advocate) For the Respondents : Sri.Jeevan J Neeralagi., Advocate For R2 & R3; Sri. Madanan R Pillai, CSG For R1 ORDER The petitioner is aggrieved by the order dated 27.09.2021 [Annexure-A], and by this order the petitioner's GST registration is cancelled. It is seen from the order of cancellation that the third respondent, on perusal of ....

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.... is rejected on the ground that it is filed beyond four months that is permissible under the provisions of Sections 107(1) and 107(4) of the Central Goods and Services Tax Act, 2017. 3. Sri Jeevan J Neeralagi and Sri Madanan R Pillai, the learned counsels for the respective respondents, submit that the petitioner cannot have any grievance with the appellate authority's order refusing to condone....

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....ipated in any hearing. As rightly pointed out by Sri. Skanda Kumar, the learned counsel for the petitioner, non-application of mind stands out and therefore, this Court must interfere. Hence, the petitioner is allowed, and the order dated 27.09.2021 [Annexure-A] is quashed subject to the condition that the petitioner files returns within a period of four [4] weeks from the date of receipt of a ....