TMI Blog2022 (8) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. The matter remanded back to the file of respondent No.2 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was cancelled by respondent No.5 on 24.01.2022. Against the aforesaid order of respondent No.5, petitioner filed appeal before respondent No.3. By the order dated 27.07.2022, the appeal was dismissed. 4. Appellate authority held that the only prayer made in the appeal was for revocation of registration; the order cancelling registration was not assailed; and the due date for filing of application for revocation of cancellation deed had also expired. 5. On the above grounds, the appeal was dismissed and the order passed by respondent No.5 was affirmed. 6. Learned counsel for the parties are in agreement that the issue raised in this writ petition is squarely covered by a decision of this Court in W.P.No.27071 of 2022 (M/s. Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. In the light of the above and without expressing any opinion on merit, we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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