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TMI Blog2022 (10) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the petitioner; Mr. B.Mukherjee, learned counsel representing Ms. B.Kavitha Yadav, learned counsel for respondent No.1; and Ms. Sapna Reddy, learned counsel for respondents No.2, 3 and 4. 2. By filing this writ petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 27.08.2022 passed by respondent No.3 rejecting the appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the aforesaid order, petitioner preferred appeal before respondent No.3. However, by the order-inappeal dated 27.08.2022, respondent No.3 dismissed the appeal on the point of limitation as well as on the ground that the order of cancellation of registration was not challenged. 6. Learned counsel for the parties are in agreement that the issue raised in this writ petition is squarely covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of communication of the order appealed against. Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant. 7. Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner and thereafter to pass appropriate order in accordance with law. 9. In the light of the above and without expressing any opinion on merit, we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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