2024 (10) TMI 1506

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....24 and W. M. P. No. 7331 of 2024 - -<br>GST<br>THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner: Mr. S.Ramamoorthy for Mr. N.Murali For the Respondents: Mr. T.N.C.Kaushik, AGP (T) ORDER An appellate order dated 04.09.2023 rejecting the petitioner&#39;s appeal against the cancellation of GST registration is under challenge. The petitioner was a registered person und....

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....tanding tax dues along with interest. 3. In the order issued on 15.02.2024 in W.P.No.3423 of 2024, in substantially similar circumstances, I directed the appellate authority to consider the appeal on merits. In this case, the appeal was filed on 19.07.2023 with a delay of about 152 days. In the overall facts and circumstances, especially by taking note of the fact that the petitioner filed retu....