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TMI Blog2022 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... sing its powers under Article 226 of the Constitution of India - In the instant case, it is the specific assertion of the petitioner that due to untimely demise of his Auditor and on account of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time but also could not prefer the appeal within the prescribed period. The explanation offered by the petitioner in not making GST payment, filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and direct the 2nd respondent to restore the GST registration of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yments on time leading to the show cause notice dated 24.02.2022 being issued by the respondents to the petitioner, who did not receive the same, since his e-mail account has spam filter, due to which, the petitioner was not aware of the show cause notice and did not submit his reply resulting in the respondent No.2 canceling the GST registration of the petitioner. It is also submitted that due to the aforesaid reasons, petitioner also could not attend the personal hearing nor respond to the notice issued by the respondents. 3.1 Learned counsel further submits that aggrieved by the aforesaid order dated 15.03.2022 at Annexure-E, petitioner preferred an appeal before the 1st respondent appellate authority. In the appeal, petitioner spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition and the same is liable to be dismissed. 5. As rightly contended by the learned counsel for the petitioner, though the 1st respondent appellate authority does not have any power to condone the delay in preferring an appeal under Section 107 of the CGST Act, in a given case, it is open for this Court to condone the delay by exercising its powers under Article 226 of the Constitution of India. In the instant case, it is the specific assertion of the petitioner that due to untimely demise of his Auditor and on account of bonafide reasons, unavoidable circumstances and sufficient cause, it was not possible for him to not only file the GST returns and make payment within the stipulated time but also could not prefer the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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