TMI Blog2023 (1) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... HE SUPERINTENDENT OF CENTRAL TAX, CHENNAI [ 2022 (12) TMI 1028 - MADRAS HIGH COURT] held that this Court is having the power to condone the delay in filing the appeal under section 107 of the GST Act under certain extraordinary circumstances mentioned in the said order. However, another Hon'ble Judge of this Court in HEMASRI ENTERPRISES REPRESENTED BY ITS PROPRIETOR SAKTHI NARAYANAN VERSUS THE APPELLATE AUTHORITY / THE DEPUTY COMMISSIONER (ST) (FAC) GST-APPEAL, CHENNAI-II, THE ASSISTANT COMMISSIONER (ST) [ 2022 (12) TMI 705 - MADRAS HIGH COURT] and RAMANUJAN VENKATESAN VERSUS THE JOINT COMMISSIONER (APPEALS- II) O/O. OFFICER OF COMMISSIONER OF GST AND CENTRAL EXCISE (APPEALS- II) , THE DEPUTY COMMISSIONER, GST AND CENTRAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 128, 101, 587, 1530, 1604, 1508, 1509 1400 of 2023 Abdul Quddhose, J. For the Petitioner : G.Natarajan,S.Sridevi, K.Aarthy,S.Sridevi For the Respondent : Mr.C. Harsha Raj AGP Takes Notice For Respondent ORDER ABDUL QUDDHOSE, J. In this batch of writ petitions, the respective petitioners have challenged the cancellation of their respective GST Registrations. The respondents have refused to entertain the appeal filed by the respective petitioners aggrieved by the cancellation of their respective GST Registrations under section 107 of the GST Act on the ground that the said appeals were filed beyond the maximum time limit stipulated under section 107 of the Act. In some cases, the petitioners have directly ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 34774 of 2022) has held that this Court while exercising powers under Article 226 of the Constitution of India, does not have the power to condone the delay when the statutory appeal filed under section 107 of the GST Act is beyond the maximum time limit stipulated in the said section. 4. Since there are two contradictory views expressed by two Hon'ble Judges of this Court, Judicial Discipline and Propriety demands that I refer the matter to a Division Bench of this Court. 5. The point of reference to the Division Bench is as follows: Whether the view taken by the Hon'ble Single Judge (Anita Sumanth, J.) in her decision dated 16.11.2022 in the case of Pandidorai Sethupathi Raja vs. The Superintendent of Central Tax (W ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
