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2021 (9) TMI 1189 - HC - GSTRevocation of cancellation of registration of petitioner - appeal was dismissed on the ground that appeal has not been filed within the time allowed for filing the appeal under Section 107 of the Act - registration was cancelled for the reason that the petitioner has not filed the returns of the GST for continuous six months - Principles of natural justice - HELD THAT:- Upon perusal of the appellate order, it is evident that the appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal. In the facts and circumstances of the case, it is deemed proper to direct the Appellate Authority to decide the appeal of the petitioner on merits within a period of two months from the date of communication of the order without being influenced by the order dated 17.6.2021 passed by the Appellate Authority. The writ petition is disposed of.
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