2024 (2) TMI 1205

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....espondent, filed an appeal before the Additional Commissioner/1st respondent and the said authority by the impugned order dated 16.12.2023 has rejected the appeal on the sole ground that the appeal filed by the appellant is beyond the condonable period i.e., 56 days. Challenging the said order, the instant writ petition is filed. 02. Heard learned counsel for the petitioner and learned Government Pleader for Commercial Tax-II. 03. Learned counsel for the petitioner would submit that since the GST Appellate Tribunal has not been constituted, the writ petition may be entertained. Additionally, while admitting that there is a delay of 56 days beyond the condonable period, learned counsel for the petitioner submitted that the petitioner w....

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....not been constituted in terms of Sec. 112 of APGST Act 2017 to carry out the matter to the said Tribunal. Therefore, this writ petition can be entertained by this Court. 07. In Narayanapet Municipality Vs Superintendent of Central Tax 2023 (74) G.S.T.L. 296 (Telangana) when GST Registration was cancelled and the same was challenged, the appeal was dismissed by the appellate authority on the sole ground that the appeal was filed beyond the condonable period. In that context, the Division Bench of High Court of Telangana has observed thus: "8) we further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is....