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2023 (3) TMI 112 - HC - GSTRejection of Petitioner’s appeal as not maintainable - cancellation of GST registration under section 107 of the GST Act - HELD THAT:- A perusal of the impugned order clearly indicates that although the Commissioner (Appeals) has relied upon the suo-moto orders of the Supreme Court in respect of the limitation period considered the same and held the same to be within limitation, however, it has held that the appeal to be not maintainable as the course of action under section 30 was not adopted. This court in BALAJI ENGINEERING WORKS VERSUS UNION OF INDIA & ORS. [2022 (5) TMI 637 - BOMBAY HIGH COURT] n similar circumstances this court has granted an opportunity to the Petitioner to file an application before the authority under section 30 of the CGST Act - We therefore do not propose to take any different course of action in the matter. We are inclined to afford an opportunity to the Petitioner to file an application to the authority under section 30 of the CGST Act. It is made clear that if an application is made by Petitioner within 15 days from today before the authority under section 30 of the CGST Act, the authority to consider the same and take a decision on merits as expeditiously as possible within a period of three months from today. Petition disposed off.
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