9911796707
TMI Blog2024 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Assistant Government Pleader for Commercial Tax-I for the respondents. 2. With the consent of learned counsels for the parties, the present writ petition is being decided finally at this stage. 3. The petitioner's GST registration was cancelled by order dated 13.03.2023 after show cause notice dated 14.01.2023. The petitioner filed appeal under Section 107 of Andhra Pradesh Goods and Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d rest. In this regard para Nos.4 & 7 of the affidavit have been referred. 6. The learned counsel for the petitioner has placed reliance in W.P.No. 17349 of 2023 decided on 04.08.2023, in which a Coordinate Bench of this Court, after finding that the sufficient cause was shown to condone the delay in filing the appeal, remitted the matter to the appellate authority, by imposing the condition for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icient. 12. Though the impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay. The appeal is a valuable statutory right. In exercise of wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
