TMI Blog2023 (2) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... S1 AND ANOTHER [ 2022 (7) TMI 82 - TELANGANA HIGH COURT] , which has been followed in subsequent decisions, this Court had remanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner - It was held that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. The orders are set aside and matter remanded back for fresh consideration. - W.P.No.2471 of 2023 - - - Dated:- 31-1-2023 - Hon ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded period of limitation, the same was dismissed by respondent No.1 vide the order dated 11.01.2023. 5. Since no Tribunal has been constituted in the State of Telangana in terms of Section 112 of the Act, the present writ petition has been filed. 6. Issue raised in this writ petition is no longer res integra . In M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-1) 2022 (7) TMI 82 , which has been followed in subsequent decisions, this Court had remanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner. It was held as follows: We have perused the order dated 19.04.2022. This is an order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without expressing any opinion on merit, we remand the matter 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. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statue. 7. Thus, following the above decision, we set aside the order dated 10.12.2020 passed by respondent No.4 as well as the order dated 11.01.2023 passed by respondent No.1 and remand the matter back to respondent No.4 for a fresh decision in accordance with law. Respondent No.4 shall afford a reasonable opportunity of hearing to the petitioner while passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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