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2022 (12) TMI 1034 - HC - GSTCancellation of registration of petitioner - failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice - HELD THAT:- The petitioner preferred appeal but it was rejected for the reasons discussed supra. 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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