9911796707
TMI Blog2022 (9) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... ay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. It is also relevant to state that while passing the impugned order, respondent No.1 / Appellate Authority has failed to consider and appreciate the notification issued by the Central Government at Annexure Q whereby the time limit for making application and appeal seeking revocation of cancellation of registration was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification and failure to appreciate this has resulted in erroneous conclusion. In view of the fact that the petitioner has offered valid and proper explanation as stated supra for no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition to reiterating the various contentions urged in the memorandum of petition and referring to the documents produced, learned counsel for the petitioner submits that on 17.07.2019, respondent No.2 cancelled the petitioner s GST registration, aggrieved by which, an appeal was preferred by the petitioner / appellant on 12.08.2021 along with an application requesting for condonation of the delay having regard to the prevailing Covid-19 pandemic. The said application having come up for consideration before respondent No.1 / Appellate Authority, on 25.10.2021, respondent No.1 proceeded to pass the impugned order rejecting the petitioner s appeal and refused to condone the delay and passed the impugned order, which is assailed by the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is also relevant to state that while passing the impugned order, respondent No.1 / Appellate Authority has failed to consider and appreciate the notification issued by the Central Government at Annexure Q whereby the time limit for making application and appeal seeking revocation of cancellation of registration was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification and failure to appreciate this has resulted in erroneous conclusion. Further, in view of the fact that the petitioner has offered valid and proper explanation as stated supra for not seeking revocation of the cancellation of the registration within the prescribed period, it is also necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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