9911796707
TMI Blog2023 (1) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner and Sri Rishi Kumar, learned Standing Counsel for the State. This writ petition arises out of the order dated 23.12.2021 passed by the respondent no. 3 cancelling the registration of GST of petitioner and the order of appellate authority dated 19.10.2022 rejecting the appeal on the ground of delay in submission of appeal. Learned counsel for the petitioner canvassed that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te authority, it transpires that it has been passed on a format and the reasons shown for rejection is delay in submission of appeal. This Court finds that the assessee has taken grounds in his memo of appeal wherein he has explained the delay in appraoching the appellate forum which the first appellate authority has not considered and has passed an order based on a format in a routine manner. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate order dated 19.10.2022 passed by the first appellate authority is unsustainable in the eyes of law as it is a non-speaking order and same is hereby setaside. The matter is remitted to the first appellate authority to consider and decide the appeal afresh in accordance with law, after affording opportunity of hearing to the assessee, within a period of one month from the date of produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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