TMI Blog2024 (3) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... to condone delay u/s 107 of the GST Act - show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - returns filled - Withdrawal from suspension of registration - fresh order of cancellation issued - failed to file GSTR-3B returns for a continuous period of six months - HELD THAT:- The petitioner has placed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. Thus, the order impugned herein is quashed and the matter is remanded to the appellate authority. - THE HONOURABLE MR. JUSTICE SENTHILKUMAR RAMAMOORTHY For the Petitioner : Mr.R.Anishkumar For the Respondents : Mr.Sai Srujan Tayi Senior Standing Counsel ORDER The petitioner assails an order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06.04.2023 is unsustainable. In any event, he also points out that the said order reflects that the petitioner has no tax dues. He also points out that the appeal was rejected solely on the ground of limitation. 4. Mr.Sai Srujan Tayi, learned senior standing counsel, accepts notice on behalf of the respondents. He submits that the order impugned in appellate proceedings was issued on 06.04.2023. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on or before 05.08.2023, the appellate authority had power to condone delay under Section 107 of the GST Act. The appeal was filed on 01.09.2023 and the delay is less than 30 days. In the over all facts and circumstances, it is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. 7. For reasons set out above, the order impugned herein is quashed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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