TMI Blog2023 (9) TMI 1240X X X X Extracts X X X X X X X X Extracts X X X X ..... e same. Therefore, the application filed by the petitioner for revocation of the cancellation of registration was also rejected by the Assistant Commissioner, Thiruvanmiyur on 14.03.2023. The petitioner has filed a Statutory Appeal before the first respondent on 14.07.2023 with a delay of 39 days. The petitioner was thus prosecuting the application filed for revocation of cancellation of the registration by filing an application on 16.02.2023 under Section 30 of the GST Act which was rejected on 14.03.2023. The time taken in filing the said application is liable to be excluded. The Court is inclined to dispose this writ petition by directing the respondents to consider the petitioner's appeal and pass appropriate orders on merits and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month 6. As per the above provisions, the maximum time prescribed under the said act to appeal before the appellate authority is four months from the date on which the said decision or order is communicated to such person. In this case, the date of communication of order of cancellation of registration and due date for filing application before the Appellate Authority are mentioned below in Table-2:- TABLE 2 Sr.No. GSTIN No. OIO No. Dated/Communication dated Due date for filing Appeal before Joint Commissioner (Appeals-II) Date of filing Appeal before Joint Commissioner (Appeals-II) Remarks (1) (2) (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EG-19 vide order dated 06.02.2023. 5. A Show Cause Notice appears to have been issued on 27.02.2023. However, the petitioner failed to reply to the same. Therefore, the application filed by the petitioner for revocation of the cancellation of registration was also rejected by the Assistant Commissioner, Thiruvanmiyur on 14.03.2023. 6. In view of the above, the petitioner has filed a Statutory Appeal before the first respondent on 14.07.2023 with a delay of 39 days. The petitioner was thus prosecuting the application filed for revocation of cancellation of the registration by filing an application on 16.02.2023 under Section 30 of the GST Act which was rejected on 14.03.2023. The time taken in filing the said application is liable to be excl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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