TMI Blog2024 (3) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... true that the appeal preferred by the petitioner before the Appellate Authority was dismissed as barred by limitation, in this context a perusal of the order of the Appellate Authority at Annexure F dated 27.12.2023 will indicate that the merits of the claim of the petitioner for revocation of the GST cancellation has not been examined by the Appellate Authority, which has proceeded to summarily dismiss the appeal as barred by limitation - if an appeal is dismissed as barred by limitation, the order of the original authority would still remain and would not merge with the order-in-appeal and order of the original authority would be capable of being challenged under Article 226 of the Constitution of India subject to all exceptions known in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g reliefs: i) Issue a Writ of Certiorari or in the like nature of Certiorari impugned order-in-original bearing reference No. AA290522008223M dated 13.12.2022, passed by respondent No. 2 vide-Annexure-D; ii) Issue Writ of Certiorari or in the like nature of Certiorari setting aside the order-in-appeal bearing ref. No. MYS-ADC/JC(A)-84-85/2023-24-GST dated 27.12.2023 / 28.12.2023 passed by respondent No. 3 vide-Annexure-F; iii) Issue a writ of Mandamus or in the nature of Mandamus, directing the Respondent No. 2 and / Respondent No. 3 to permit the Petitioner to file their pending GST returns for the period in dispute and to permit the Petitioner to remit the applicable taxes, while also permitting the Petitioner to claim the benefit of Inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Karnataka Societies Registration Act and involved in supply of food supplements to Anganwadi Centres and schools, it is necessary that the impugned order passed by the original authority cancelling registration of GST be set aside and matter remitted back to respondent No. 2 for consideration of the request for revocation of GST cancellation of the petitioner by providing an opportunity in favour of the petitioner. 4. Per contra, learned counsel for the respondents would support the impugned order and submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the material on record will indicate that it is no doubt true that the appeal preferred by the petitioner before the Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dulgence is to be shown to the petitioner in the facts and circumstances of the instant case so as to enable the petitioner to seek revocation of the GST cancellation in its favour. In this context, it is relevant to state that the petitioner is supplying food supplements to Anganwadi Centres and schools and is a society registered under the Karnataka Societies Registration Act. It is also pertinent to note that the petitioner has specifically contended that its inability and omission to file its returns within the prescribed / stipulated period was due to bona fide reasons, unavoidable circumstances and sufficient cause. Under these circumstances, in the light of the specific assertion on the part of the petitioner that petitioner would pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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