2022 (7) TMI 82

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..... le Sri Justice Ujjal Bhuyan Heard Mr. M. Venkatram Reddy, learned counsel for the petitioner, and Mr. B. Narasimha Sarma, learned counsel for the respondents. 2. By filing this petition under Article 226 of the Constitution of India petitioner seeks quashing of order-in-appeal dated 19.04.2022 passed by respondent No.1. 3. Petitioner is a proprietorship firm engaged in the business of carryin .....

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..... Act' hereinafter), learned counsel for the petitioner submits that till date no GST Tribunal has been constituted. 6. We have perused the order dated 19.04.2022. This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. As per subsection (1) of Section 107 of the CGST Act, limitation for filing appeal is three months from the date of communication of the ord .....

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..... GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. 8. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereaft .....

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