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2023 (9) TMI 1240 - MADRAS HIGH COURTCancellation of GST registration of petitioner - time limitation - exclusion of time taken in filing the said application - HELD THAT:- A Show Cause Notice appears to have been issued on 27.02.2023. However, the petitioner failed to reply to the same. Therefore, the application filed by the petitioner for revocation of the cancellation of registration was also rejected by the Assistant Commissioner, Thiruvanmiyur on 14.03.2023. The petitioner has filed a Statutory Appeal before the first respondent on 14.07.2023 with a delay of 39 days. The petitioner was thus prosecuting the application filed for revocation of cancellation of the registration by filing an application on 16.02.2023 under Section 30 of the GST Act which was rejected on 14.03.2023. The time taken in filing the said application is liable to be excluded. The Court is inclined to dispose this writ petition by directing the respondents to consider the petitioner's appeal and pass appropriate orders on merits and in accordance with law without reference to the limitation on its turn - Petition disposed off.
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