TMI Blog2023 (9) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellate Authority - it is found that an appropriate consideration on such issue is lacking. Thus, as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, was required to be decided as per law - the Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable. The impugned order deserves to be set aside and the proceedings be remanded to the Appellate Authority for consideration of the appeal afresh on all counts including on limitation, so that on appropriate consideration the appeal of the petitioner can be decided - Petitioner s appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration is cancelled for fraud. 4. On 30th June, 2021, the Petitioner made an application seeking revocation of the aforesaid cancellation of registration. The Petitioner also requested for copies of the documents on the basis of which registration was cancelled. 5. Meanwhile, the Petitioner challenged the order of cancellation by filing Writ Petition No. 704 of 2022 before this Court. 6. On 14th March, 2022, an order was passed disposing of the above writ petition directing Respondent No. 3 to take decision on the application made by the Petitioner for revocation of cancellation. 7. On 31st March, 2022, the Respondents in pursuance to the above order of this Court, passed an order confirming the cancellation of the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is time-barred since the appeal is filed on 20th December, 2022 against the order in original dated 31st March, 2022 that is the appeal is filed after the expiry of 4 months from the date of receipt of the order in original. b) On merits also, the Appellate Authority rejected the contention of the Petitioner on the ground that the leave and license agreement for the principal place of business is not genuine; the directors are only paper directors and they do not know anything about the business of the company etc. 13. Being aggrieved by the said appellate order dated 19th May, 203 and the GST Tribunal having not been constituted, the Petitioner has challenged the appellate order in the present petition. 14. The Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssistance have persued the records. 17. Having perused the impugned order as also the record, the primary reason for rejecting the petitioner s appeal is that the appeal is filed after the expiry of four months as prescribed. This apart, the Appellate Authority having come to a conclusion that the appeal deserves to be dismissed on limitation has also considered the merits of the petitioner s case. In considering the issue of limitation by the Appellate Authority, the law would require several factors to be considered like receipt/service of the impugned order by the petitioner as assailed before the Appellate Authority. We find an appropriate consideration on such issue is lacking. Thus, as to whether in the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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