Home Case Index All Cases GST GST + HC GST - 2022 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1066 - ANDHRA PRADESH HIGH COURTCancellation of registration of petitioner - failure to respond to the show-cause notice and having failed to avail alternative remedy as prescribed under the provisions of Section 107 of the CGST Act, 2017 - petitioner herein is ready to furnish all the necessary information, but, in view of cancellation order, the petitioner is not in a position to furnish the same to the 1st respondent. HELD THAT:- The reality remains that according to Section 107 of the CGST, 2017, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such appellate authroity as may be prescribed within three months from the date on which the said decision or order is communicated to such person. This Court deems it appropriate to dispose of the Writ Petition, leaving it open to the petitioner to approach the appellant authority as per Section 107 of CGST Act, 2017, within a period of one week from the date of receipt of a copy of this order and if such an appeal is filed, the same be considered and appropriate orders be passed by the appellate authority strictly in accordance with rules, within a period of four (04) weeks thereafter. Petition disposed off.
|