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TMI Blog2022 (11) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... - TELANGANA HIGH COURT ] and M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [ 2022 (7) TMI 82 - TELANGANA HIGH COURT ] where it was held that 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 order appealed against. Under subsection (4) of Section 107 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a ORDER : HON BLE THE CHIEF JUSTICE UJJAL BHUYAN Heard Mr. Ganesh Bhujanga Rao Vadduri, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel representing Mr. B.Narsimha Sarma, learned counsel for respondents No.2 to 5. We have also heard Mr. B.Mukherjee, learned counsel for respondent No.1. 2. By filing this petition under Article 226 of the Constitution of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that petitioner did not file GST returns for the last six months. It appears that petitioner had submitted reply on 25.02.2020. Respondent No.5 declined to accept the explanation submitted by the petitioner and cancelled the GST registration of the petitioner vide the order dated 08.04.2020. This came to be challenged by the petitioner in appeal before respondent No.4. By the order-in-ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er back to respondent No.5 to consider and pass fresh order regarding cancellation of GST registration of the petitioner in accordance with law after giving due opportunity of hearing to the petitioner. The above decision shall be taken within a period of four weeks from the date of receipt of a copy of this order. 9. This disposes of the writ petition. No costs. As a sequel, miscellaneous p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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