2023 (9) TMI 1240

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....HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 12-9-2023<br>W. P. No. 24731 of 2023 And W. M. P. No. 24167 of 2023 - -<br>GST<br>Hon&#39;ble Mr. Justice C. Saravanan For the Petitioner : P.Suresh Babu For the Respondents : Mr.Sai Srujan Tayi Senior Standing Counsel ORDER This writ petition has been filed challenging the Impugned Order passed by the Appellate Commissioner n....

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....said decision or order is communicated to such person." 5.1 Further, Sub Section (4) of Section 107 of the CGST Act, 2017 provides for extension of time for filing appeals before the appellate authority. The said section is reproduced below for easy reference: "The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the....

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.... (5) (6) 1 M/s.SAKTHI FASHION, 33GGDPD7172M1Z6 ZA330223030024G dated 06.02.2023 05.06.2023 14.07.2023 Time Barred As per column (1) to (6) of the above table, it appears that the appellant has not filed application for revocation of cancellation of GST registration before jurisdictional Deputy/Assistant Commissioner. 7. Order in Original was passed on as me....

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.... business of the petitioner. The petitioner appears to have failed to respond to the same. Thus, the order dated 06.02.2023 in Form GST REG-19 came to be passed cancelling the registration. 4. Aggrieved by the same, the petitioner has earlier filed application under Section 30 of the GST Act, revocation of the cancellation of the registration in Form GST REG-19 vide order dated 06.02.2023. 5....