9911796707
TMI Blog2022 (5) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... , the order concerning cancellation of registration, the petitioner will take steps for fresh registration, having regard to the statement made by Mr. Ramachandran - the petitioner will have the liberty to apply for fresh GST registration, as per the extant regime contained in the CGST Act and the Rules framed thereunder. Petittion disposed off. - W.P.(C) 3929/2022 & CM APPL. 18849/2022 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the writ petition was restored to its original number and position. 2. Mr R. Ramachandran, learned senior standing counsel, who appears on behalf of the respondents, says that the impugned order dated 06.12.2019 need not be disturbed. 2.1. The record shows that the impugned order was predicated on the show cause notice dated 22.10.2019. The said show cause notice was issued to the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1. Mr. Ramachandran says that the appellate authority i.e., Additional Commissioner has no power to condone the delay beyond a period of one month, after the lapse of a period of three months. For this purpose, our attention has been drawn to Section 107 of the CGST Act, 2017. 3.2. What is not disputed by Mr. Mukul Chandra, who appears on behalf of the petitioner, is that, in this case, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e., the order concerning cancellation of registration, the petitioner will take steps for fresh registration, having regard to the statement made by Mr. Ramachandran. 6. Accordingly, the petitioner will have the liberty to apply for fresh GST registration, as per the extant regime contained in the CGST Act and the Rules framed thereunder. 7. The writ petition and the pending application are ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
