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2022 (12) TMI 814 - HC - GSTCancellation of petitioner’s GST registration - failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice - Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017 - HELD THAT:- The learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby, the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law. The petitioner preferred appeal but it was rejected. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority i.e., 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks from the date of receipt of copy of this order. The writ petition is allowed.
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