TMI Blog2023 (2) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law. The petitioner preferred appeal but it was rejected for the reasons. 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, it is considered apposite to allow the writ petition and remit the matter back 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be condoned for a period of one month and since the appeal was exceeding the limitation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days. Accordingly, the appeal was rejected for admission. Hence, the present writ petition. 3. Learned counsel for petitioner, Sri Singam Srinivasa Rao, 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 constituted under Sec 109 of the CGST Act, the petitioner has no other go except invoking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with all its fours to the case on hand. 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 the matter back 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. With the above observation, this case is allowed. No costs. As a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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