2024 (10) TMI 1506

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....24 - -<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 under applicable GST enactments and the G....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 returns up to the date of cancellation and rem....