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TMI Blog2022 (11) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... SRI JEEVAN J. NEERALGI, ADVOCATE) ORDER In this petition, petitioner has sought for the following reliefs: "(a) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon. Court to direct to quash the impugned order bearing Order-in-Appeal bearing OIA No.185/2022-23/JC-AII/GST, dated 29 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the 2nd respondent cancelling the GST registration of the petitioner. 4. Learned counsel for the petitioner also submits that being aggrieved by the said order, petitioner preferred an appeal before the 1st respondent. In the appeal, petitioner specifically contended that the delay on the part of the petitioner for non payment of dues, non filing of returns and preferring an appeal with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court can condone the delay exercising its powers under Article 226 of the Constitution of India as held by this Court in the following decisions:- (i) Practice Strategic Communications vs. The Commissioner of Service Tax - ILR 2016 KAR 4493; (ii) Simplex Infrastructure Limited vs. Joint Commissioner of Central Tax - W.A.No.942/2021 dated 03.12.2021 and (iii) M/s. Himalaya Drug Company v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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. In my considered opinion, the explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, I deem it just and appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X
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