2023 (5) TMI 127

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....W. P. No. 7000 of 2023 - -<br>GST<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For the Petitioner : Mr.S.Sundar For the Respondents : Mr.A.P.Srinivas Senior Standing Counsel ORDER Mr.A.P.Srinivas, learned Senior Standing Counsel accepts notice for the respondents and is armed with instructions to proceed with the matter even at this juncture. Hence, by consent of both sides, this Writ P....

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....aults, the second respondent, i.e., the Assessing Authority of the petitioner, issued a notice of cancellation of registration on 02.12.2021, initiated online through the official portal. 5. The petitioner neither submitted any response nor appeared for a personal hearing that had been fixed in the aforesaid notice. Though there is &nbsp;a tentative statement of the petitioner that he had been ....

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....as against any order of the State Goods and Services Tax Act within a period of 90 days. There is a period of one month after the aforesaid period of 90 days, for which the authority may grant condonation, if convinced by the explanation set out by the assessee. The appeal of petitioner has been filed after a period of 6 months, over and above the statutory limitation of 90 + 30 days. 8. In lig....