TMI Blog2022 (12) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ssuance of the show-cause notice - HELD THAT:- The petitioner preferred appeal but it was rejected for the reasons discussed supra. In that view of the matter and as the GST Tribunal has not been constituted as per the provisions of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Appeal No.53/2022 (V) GST, for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent in Form GST REG-19 r/w Rule No.22(3) of the CGST/SGST Act 2017 on 03.01.2022 as arbitrary and illegal and pass suitable orders. 2. The petitioner s case is thus: (a) Vide reference No.ZA3702220252053, dated 17.02.2022, the 1st respondent cancelled the G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present writ petition. 3. Learned counsel for petitioner, Sri M.V.J.K.Kumar, would mainly urge that the petitioner has a good ground to seek for restoration of his registration and in fact, he has mentioned the reasons for non-filing of the returns and on a technical ground that appeal was filed beyond the condonable period, the appeal was rejected and since the GST Tribunal has not been consti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donable period and therefore, the 3rd 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 and also the decision in W.P. No.27071 of 2022. In similar circumstances, learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k 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 two weeks from the date of receipt of copy of this order. 7. With the above observation, this writ petition is allowed. No costs. As a sequel, interlocutory applications pending, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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