2025 (4) TMI 1707

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....counsel for CGST and Central Excise, representing respondent nos. 2 and 3. 2. The matter was listed on 02.04.2025, however, on the ground that the impugned order was passed by the Superintendent of CGST, Daporijo, but the Superintendent of CGST, Itanagar Range is made as respondent No. 3, the order passed on 02.04.2025 was recalled at the time when the transcription of the dictation was being checked. The matter has been brought on board today by way of mention made by the learned counsel for the petitioner. 3. The learned counsel for the petitioner has submitted that although, the order for cancellation of registration was passed by the Superintendent of GST, Daporijo, but at present, the Itanagar Range has jurisdiction over the area cov....

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....ancellation, the petitioner attempted to apply for revocation under the Central Goods and Services, 2017, however, by that the limitation period prescribed under the act has already been lapsed. As a result, the petitioner was unable to file an application for revocation through the online portal. Being aggrieved by the said order, this writ petition has been filed under Article 226 of the Constitution of India. 7. It is submitted that since the order of cancellation of GST was passed on 27.05.2023, and the time limit for filing the appeal has already been elapsed and the appellate Authority having not been vested with the power and jurisdiction to condone the delay beyond one month after the expiry of 3(three) months, the petitioner havin....