Home Case Index All Cases GST GST + HC GST - 2023 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 238 - TELANGANA HIGH COURTCancellation of registration of petitioner - failure to furnish returns for a continuous period of six months - HELD THAT:- Issue raised in this writ petition is no more res integra as identical challenge has been gone into by this Court in several writ petitions including in M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1) [2022 (7) TMI 82 - TELANGANA HIGH COURT], where it was held that 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, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. It would be just and proper if respondent No.2 gives a fresh opportunity of hearing to the petitioner since the matter pertains to cancellation of GST registration adversely effecting its business operations. Matter remanded back to the 2nd respondent who shall pass a fresh order in accordance with law after giving an opportunity of hearing to the petitioner - petition disposed off.
|