2021 (9) TMI 1189

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..... the reason that the petitioner has not filed the returns of the GST for continuous six months - Principles of natural justice - HELD THAT:- Upon perusal of the appellate order, it is evident that the appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal. In the facts and c .....

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..... 021 (Annexure P/5) passed by the respondent No.3. He has further prayed for a direction to respondent No.2 to decide the application of revocation in the light of amendment made in Section 30 of the GST Act, 2017 and the Circular dated 18.5.2021. The petitioner has challenged the order dated 17.6.2021 whereby his appeal has been dismissed against the cancellation of his registration granted und .....

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