TMI Blog2023 (2) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... ortunity of hearing to the petitioner. Following the above, the order of respondent No.5 dated 12.11.2018 and order of respondent No.3 dated 30.01.2023 are set aside and matter remanded back to the file of respondent No.5 to consider the matter afresh and after giving a reasonable opportunity of hearing to the petitioner, to pass appropriate order in accordance with law. - THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON BLE SRI JUSTICE N.TUKARAMJI FOR THE PETITIONER : NARENDAR JALLI FOR THE RESPONDENT : GADI PRAVEEN KUMAR DY. SOLICITOR GENERAL OF INDIA ORDER ( Per the Hon ble the Chief Justice Ujjal Bhuyan ) Heard Mr. J.Narendar, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel for re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly rejected. 5. 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: 3. Petitioner is a proprietorship firm engaged in the business of carrying out works contract services. It is registered with the Goods and Services Tax (GST) authorities in the State of Telangana. By the order dated 22.01.2019, respondent No.2 cancelled registration of the petitioner under GST. Against this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of nonfiling of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. 8. We further find 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. 9. In the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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