2022 (10) TMI 867

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..... CHIEF JUSTICE UJJAL BHUYAN Heard Ms. K.Uma, learned counsel for the petitioner; Mr. B.Narsimha Sarma, learned counsel for respondent No.1; Mr. K.Raji Reddy, learned Senior Standing Counsel, Commercial Tax, for respondent No.2; and Mr. B.Mukherjee, learned counsel for respondent No.3. 2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of the orde .....

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..... on 23.11.2019. However, the reply of the petitioner was not accepted whereafter, respondent No.1 passed the order dated 26.11.2019 cancelling the GST registration of the petitioner on the ground that petitioner had not filed all the GST returns. 5. Learned counsel for the petitioner submits that against the order dated 26.11.2019 petitioner could not file the appeal as provided under Section 107 .....

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..... we are of the view that it would meet the ends of justice if the matter is remanded back to respondent No.1 for taking a fresh decision in accordance with law. 8. Accordingly, we set aside the order dated 26.11.2019 passed by respondent No.1 and remand the matter back to the file of respondent No.1 to consider the case of the petitioner against cancellation of GST registration afresh and thereaft .....

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