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2022 (7) TMI 186 - HC - GSTMaintainability of appeal - appeal filed by the petitioner dismissed on the ground that the appeal was filed beyond the extended period of limitation under Section 107(1) of the Central Goods and Services Tax Act, 2017 - Cancellation of registration of petitioner - non-filing of returns for six months - HELD THAT:- The issue raised in this writ petition is covered by a decision of this Court in M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [2022 (7) TMI 82 - TELANGANA HIGH COURT]where it was held that Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner - It was also held that It is further found that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. Matter remanded back to respondent No.3 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law - petition allowed by way of remand.
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