TMI Blog2022 (12) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby, the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Justice Duppala Venkata Ramana For the Petitioner : Srinivasa Rao Kudupudi ORDER PER UDPR, J. The petitioner seeks writ of mandamus to declare the action of the 1st respondent in cancelling the petitioner s GST registration by order dated 11.04.2022 and the order of 2nd respondent dated 29.11.2022, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days. Accordingly, the appeal was rejected for admission. Hence, the present writ petition. 3. Learned counsel for petitioner, Sri Srinivasa Rao Kudupudi, would mainly urge that the petitioner has a good ground to seek for restoration of his registration and in fact, he has mentioned the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader for Commercial Taxes II opposed the writ petition stating that the petitioner has not filed the appeal within the time and instead filed the appeal beyond the condonable period and therefore, the 2nd respondent has rightly rejected the appeal. Therefore, order of the appellate authority suffer no legal flaw and the writ petition is not maintainable. 5. We perused the record an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority i.e., 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
