TMI Blog2025 (5) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : K. Krishna Achyuth Menon and Nirmal Krishnan For the Respondent : Smt. Jasmin M.M., Government Pleader JUDGMENT Petitioner had consigned certain goods on 06.06.2023 from their place of business at Telengana to their customer at Bangalore via the courier agency's office at Ernakulam. On 11.06.2023, the consignment was detained under Section 129(1) of the Central Goods and Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in a time bound manner. 3. In the meantime, it came to the knowledge of the petitioner that they could not access the GST portal because of the expiry of the temporary registration. Petitioner also alleges that no defect noticed had been served till the date of filing of the writ petition on the petitioner by the appellate authority, presumably because, the temporary registration would ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redressed by the temporary ID having been renewed/ reopened, I am of the view that the 2nd respondent must consider the appeal in a time bound manner and dispose of the same, after granting an opportunity to rectify the defects, if any. Accordingly, if the petitioner cures the defect noted in the appeal within ten days from the date of receipt of a copy of this judgment, the 2nd respondent shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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