2024 (5) TMI 171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner and Sri S.A.V. Sai Kumar, learned Assistant Government Pleader for Commercial Tax-I for the respondents. 2. With the consent of learned counsels for the parties, the present writ petition is being decided finally at this stage. 3. The petitioner's GST registration was cancelled by order dated 13.03.2023 after show cause notice dated 14.01.2023. The petitioner filed appeal under Section 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r's health was not good and he was on bed rest. In this regard para Nos.4 & 7 of the affidavit have been referred. 6. The learned counsel for the petitioner has placed reliance in W.P.No. 17349 of 2023 decided on 04.08.2023, in which a Coordinate Bench of this Court, after finding that the sufficient cause was shown to condone the delay in filing the appeal, remitted the matter to the appellate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 11. The cause as shown in the affidavit is sufficient. 12. Though the impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay. The a....