TMI Blog2022 (10) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. The matter is remanded back to the file of respondent No.4 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law - the writ petition is disposed off. - WRIT PETITION No. 38078 of 2022 - - - Dated:- 13-10-2022 - THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON BLE SRI JUSTICE C.V.BHASKAR REDDY ORDER ( Per the Hon ble the Chief Justice Ujjal Bhuyan ) Heard Mr. Shaik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-I)) decided on 27.06.2022. 7. Relevant portion of the order dated 27.06.2022 reads as under: 5. On a query by the Court as to why petitioner has not approached the Goods and Services Tax Tribunal (GST Tribunal) under Section 112 of the Central Goods and Services Tax Act, 2017 (briefly, CGST Act hereinafter), learned counsel for the petitioner submits that till date no GST Tribunal has been constituted. 6. We have perused the order dated 19.04.2022. This is an order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute. 8. Accordingly and in the light of the above, order of respondent No.4 dated 14.12.2019 as well as order of respondent No.3 dated 27.08.2022 are hereby set aside and quashed. The matter is remanded back to the file of respondent No.4 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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