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TMI Blog2023 (1) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Ramachandran, Sr. Standing Counsel for R-1 & R-2. Mr Avnish Singh, SCGC with Mr Santosh Kr Yadav and Mr Aditya Vikram, Advocates for R-3. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.56105/2022 1. Allowed, subject to the petitioner filing legible copies of annexures, at least three days before the next date of hearing. W.P.(C) 17568/2022 2. Issue no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14, 19(l)(g) and 21 of the Constitution of India; iii) Issue a writ of mandamus or any other writ, order or direction in the nature thereof directing the Respondents to revoke the impugned order dated 16.09.2019 and restore the GST registration of the Petitioner during the pendency of the present petition." 6. Mr Ruchir Bhatia, who appears on behalf of the petitioner, says that he is not press ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hem for suo motto cancellation of registration. Taxpayer is requested to self-assess tax liability and late fee for delay/ non filing of GST returns and pay accordingly before filing final GSTR-10. It is also informed that as per sub-section 3 of Section 29 of the Central Goods and Services Tax Act, 2017, the cancellation of registration shall not affect the liability of the person to pay tax an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it appears, filed an appeal only on 24.08.2022, after a delay of nearly 2 years and 8 months from the date when the order was passed. 9.2 The Appellate Authority via order dated 29.09.2022 dismissed the appeal, principally on the ground that it was barred by limitation provided under Section 107(1) of the Central Goods and Services Tax Act, 2017 [in short "Act"]. 10. Mr Bhatia says, that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as possible, an opportunity to do so, 13. Thus, given the aforesaid facts and circumstances, the impugned orders dated 29.09.2022 and 16.09.2019are set aside. 13.1 The matter is remitted to the Appellate Authority to examine the same on merits. 13.2 However, before the Appellate Authority proceeds further in the matter, the petitioner will be called upon to deposit the tax, along with the inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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