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2024 (5) TMI 45 - MADRAS HIGH COURTCancellation of GST registration - condonation of delay in preferring the appeal against the order of cancellation - HELD THAT:- The appellate authority cannot be faulted for not considering the appeal in view of the language of Section 107 of the Central Goods and Services Tax Act, 2017. At the same time, the petitioner should not be left without remedy. The reasons set out in the order of cancellation is non payment of collected taxes for a continuous period of three months. In the decision in the case of TVL. SUGUNA CUTPIECE CENTER VERSUS THE APPELLATE DEPUTY COMMISSIONER (ST) (GST) , THE ASSISTANT COMMISSIONER (CIRCLE) , SALEM BAZAAR. [2022 (2) TMI 933 - MADRAS HIGH COURT], this Court directed restoration of registration subject to certain conditions. In the over all facts and circumstances, the petitioner is entitled to an order on similar lines. The impugned order passed by the third respondent dated 25.8.2023 is set aside. Consequentially, the order, if any, passed by the second respondent rejecting the appeal filed by the petitioner against the order dated 25.8.2023 passed by the third respondent, is also set aside - petition disposed off.
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