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2022 (11) TMI 592 - HC - GSTCancellation of GST registration of petitioner - non-filing of GST returns for the last six months - time limitation - HELD THAT:- The decisions of this Court in NITHYA CONSTRUCTIONS VERSUS THE UNION OF INDIA [2022 (7) TMI 186 - TELANGANA HIGH COURT] and 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 As per subsection (1) of Section 107 of the CGST Act, limitation for filing appeal is three months from the date of communication of the order appealed against. Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant. The order of respondent No.5 dated 08.04.2020 and the order of respondent No.4 dated 21.10.2022 is set aside - the matter remanded back to respondent No.5 to consider and pass fresh order regarding cancellation of GST registration of the petitioner in accordance with law after giving due opportunity of hearing to the petitioner - petition allowed by way of remand.
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