Home Case Index All Cases GST GST + HC GST - 2022 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (10) TMI 622 - HC - GSTCancellation of registration certificate of the petitioner - non-filing of GST returns continuously for more than six months - Section 29(2) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The issue raised in this writ petition is squarely 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. The matter is remanded back to the file of respondent No.4 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law - the writ petition is disposed off.
|