TMI Blog2022 (11) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... MA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [ 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-9-2022 - HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE C.V.BHASKAR REDDY Mr. Srinivas Chitturu, learned counsel for the petitioner and Mr. B. Narsimha Sharma, learned counsel for the respondents. Order: (Per the Hon ble the Chief Justice Ujjal Bhuyan) Heard Mr. Srinivas Chitturu, learned counsel for the petitioner and Mr. B. Narsimha Sharma, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on the ground of failure to furnish returns for a continuous period of six months. Petitioner submitted reply on 03.10.2021 explaining the circumstances because of which the returns could not be filed for a continuous period of six months. However, respondent No.2 passed the impugned order dated 05.10.2021 cancelling the GST registration of the petitioner stating that the petitioner neither resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, we set aside the orders dated 05.10.2021 of respondent No.2 as well as the order dated 18.08.2022 of respondent No.1. Matter is remanded 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. 6. Needless to say, during consideration of the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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