TMI Blog2023 (3) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of GST registration of the petitioner - Be that as it may, against such cancellation of registration, petitioner preferred appeal before the 2nd respondent. However, by the order-in-appeal dated 12.01.2023, 2nd respondent rejected the appeal by upholding the order passed by the 1st respondent. On going through both the orders dated 29.12.2020 and 12.01.2023, there appears to be total non-application of mind on the part of the said respondents while passing the two impugned orders. The issue raised in this writ petition is no longer res integra - reliance placed in the case of M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [ 2022 (7) TMI 82 - TELANGANA HIGH COURT] where it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 12.01.2023. 4. Petitioner before us is a proprietorship concern engaged in the business of movie making. After enactment of the GST laws, petitioner got itself registered with the GST authorities bearing registration No.36ASYPT3562E1Z3. Show cause notice dated 16.12.2020 was issued by the 1st respondent to the petitioner to show cause as to why GST registration of the petitioner should not be cancelled. Order dated 29.12.2020 records that reply of the petitioner dated 25.12.2020 was not found satisfactory and accordingly, the GST registration was cancelled. 5. Learned counsel for the petitioner submits that petitioner did not receive the show cause notice dated 16.12.2020 and therefore did not submit reply dated 25.12.2020 as st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation for filing appeal is three months from the date of communication of the order appealed against. Under sub-section (4) of section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant. 7. Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one 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 mor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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