2023 (12) TMI 891

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.... - -<br>GST<br>Hon&#39;ble Mr. Justice Vijay Bishnoi And Hon&#39;ble Mr. Justice Munnuri Laxman For the Petitioner(s) : Mr. Hardik Gautam For the Respondent(s) : Mr. Kuldeep Vaishnav, Mr. Shreyansh Bhandawat ORDER The instant writ petition is filed by the petitioner being aggrieved by the action of the appellate authority of dismissing the appeal filed by her against cancellation of th....

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....cancellation of GST registration before the competent authority within stipulated time with further direction to the competent authority to consider and decide the said appeal on all the aspects in accordance with law excluding the bar of limitation. In the present case, the GST registration of the petitioner was cancelled on 23.02.2023 and as per the provisions of the GST Act, the petitioner w....

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....es and taking into consideration the judgment passed by the Co-ordinate Bench of this Court in Prakash Purohit's case (supra), we are of the view that the writ petition filed by the petitioner deserves to be allowed as the petitioner has sufficiently explained the reasons for filing the appeal with delay. Hence, the instant writ petition is allowed and the impugned order dated 18.09.2023 is set....