2023 (10) TMI 1359

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....RI JUSTICE LAXSMI NARAYANA ALI SHETTY For the Petitioner : M/s T. Shmni Reddy For the Respondents : Sri Dominic Fernendez ORDER PER HON'BLE SRI JUSTICE P.SAM KOSHY The challenge in the writ petition is to the order in appeal, dated 08.08.2022), whereby the appeal by the petitioner against the order in original, dated 25.03.2023, for revocation of cancelation of GST registration of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d a return within the stipulated period. It war; also the contention of the learned counsel for the petitioner that cancellation of GST registration of the petitioner is not going to benefit the respondent-Department in any manner for the reason that unless the registration part is restored, the petitioner would not be in a position to further submit the GST returns and pay the regular taxes under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ivision Bench of this Court in W.P.No.36174 of 2022 vide order dated 20.09.2021, where the Division Bench had set-aside the order of the appellate authority and the matter had been remanded back for fresh consideration on its own merits. 4. Learned counsel for the Department, on the other hand, contends that since there is an admitted delay on the part of the petitioner both at the first instan....