Home Case Index All Cases GST GST + HC GST - 2023 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 306 - TELANGANA HIGH COURTCancellation of GST registration of petitioner - petitioner submits that till date no GST Tribunal has been constituted - HELD THAT:- This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. 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. Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, but the delay beyond the extended period of one month cannot be condoned, such a stand taken by respondent No.2 may adversely affect 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.1 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. The matter remanded back to the file of respondent No.1 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law - petition allowed by way of remand.
|