TaxTMI 
TaxTMI 
2025 (5) TMI 545
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.... order bearing No. ZD291123045437E dated 23.11.2023 passed by the Respondent No. 1. Consequently reopen the Appeal No. GST/AP/131/23-24 for reconsideration on merits, by condoning the delay of 68 days saying in filing the said appeal vide ANNEXURE-A b. Quash the writ certiorari order issued in form GST APL 04 dated 29.11.2023 bearing Order No. ZD291123045437E by the Respondent No. 1 at ANNEXURE K, c. Quash the writ certiorari attachment notice bearing no. ACCT/Audit/M/T/1234/2023-2024 issued by the Respondent No. 2 vide ANNEXURE-L dated 20/10/2023. d. Grant such other and further reliefs as this Hon'ble Court deems fit in the interest of justice and equity." 2. Heard learned counsel for the petitioner, lear....
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....with law. 5. In support of her submission, she places reliance upon the following judgments: (i) M/s Chamarajnagar Taluk MSPC Vs Office of the Commissioner of Central Tax & Ors (WP No.3688 of 2024); (ii) M/s Sri Shanmuga Motors Vs The State Tax Officer & Anr (WP No. 11737 of 2024); and (iii) Shruti Iron Private Limited Vs Assistant Commissioner, State Tax, Bally &Salkia Charge & Ors (WP No. 26637/2024). 6. Per contra, learned High Court Government Pleader submits that there is no merit in the petition and the same is liable to be dismissed. 7. A perusal of the material on record would indicate that the petitioner did not submit its reply to the show cause notice, as a result of which, respondent No. 2 pro....
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.... iv) Pass such other or further order as this Hon'ble Court may deem fit in the facts and circumstances of this Case, in the interest of justice and equity." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that due to bona fide reasons, unavoidable circumstances and sufficient cause and on account of e-mail ID of the petitioner being inoperative and non-functional, the petitioner could not submit the GST returns for a continuous period of six months, as a result of which, the ....
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....by limitation, in this context a perusal of the order of the Appellate Authority at Annexure-F dated 27.12.2023 will indicate that the merits of the claim of the petitioner for revocation of the GST cancellation has not been examined by the Appellate Authority, which has proceeded to summarily dismiss the appeal as barred by limitation. It is needless to state that if an appeal is dismissed as barred by limitation, it is no appeal in the eye of law and dismissal of the appeal as barred by limitation would not result in merger of the order of the original authority into the order of the Appellate Authority. In other words, if an appeal is dismissed as barred by limitation, the order of the original authority would still remain and would not ....
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....utstanding tax dues together with interest subject to availment of Input Tax Credit and in the peculiar / special facts and circumstances of the instant case, I deem it just and appropriate to exercise my jurisdiction under Article 226 of the Constitution of India and set aside the impugned Order-in-original at Annexure - D dated 13.12.2022 and remit the matter back to respondent No. 2 for consideration of the claim of the petitioner for revocation of GST cancellation after providing sufficient and reasonable opportunity to the petitioner. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure - D dated 13.12.2022 passed by respondent No. 2 is....