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2023 (2) TMI 321 - HC - GSTCancellation of GST registration of petitioner - non-filing of GST returns for a continuous period of six months - reply of the petitioner was found to be not satisfactory - appeal dismissed on the ground that the appeal was filed not only beyond the period of limitation but also beyond the extended period of limitation. HELD THAT:- Since no Tribunal has been constituted in the State of Telangana in terms of Section 112 of the Act, the present writ petition has been filed. Issue raised in this writ petition is no longer res integra. In M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [2022 (7) TMI 82 - TELANGANA HIGH COURT], which has been followed in subsequent decisions, this Court had remanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner - It was held 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. The orders are set aside and matter remanded back for fresh consideration.
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