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2024 (10) TMI 1506 - HC - GSTRejection of petitioner's appeal against the cancellation of GST registration - HELD THAT - In the case of M/S. SPARTA FOOD FACTORY INDIA PVT. LTD. VERSUS SUPERINTENDENT OF GST CENTRAL EXCISE, THE ADDITIONAL COMMISSIONER OF GST CENTRAL EXCISE (APPEALS) 2024 (3) TMI 160 - MADRAS HIGH COURT , in substantially similar circumstances, the appellate authority is directed to consider the appeal on merits. In this case, the appeal was filed on 19.07.2023 with a delay of about 152 days. In the overall facts and circumstances, especially by taking note of the fact that the petitioner filed returns up to the date of cancellation and remitted taxes along with interest thereon, this is an appropriate case to direct the appellate authority to receive and dispose of the appeal on merits. The appellate order impugned herein is quashed and the matter is remanded for re-consideration. The appellate authority is directed to receive and dispose of the appeal on merits with in a period of sixty days from the date of receipt of a copy of this order after providing a reasonable opportunity to the petitioner - Petition disposed off by way of remand.
The High Court of Madras quashed the appellate order rejecting the petitioner's appeal against the cancellation of GST registration. The petitioner, a contractor, filed returns and paid outstanding tax dues with interest after the cancellation. The court directed the appellate authority to reconsider the appeal on merits within sixty days. Case disposed with no costs.
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