9911796707
TMI Blog2022 (11) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... e instant case, it is the specific assertion of the petitioner that due to financial constraints and covid-19 pandemic 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 and delay in 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 the 2 nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 within the prescribed period was on account of financial constraints and due to covid-19 pandemic and as such, the delay in preferring the appeal deserves to be condoned by the 1st respondent Appellate Authority. By the impugned order dated 29.09.2022 at Annexure-D, the 1st respondent Appellate Authority dismissed the appeal refusing to condone the delay in preferring the appeal by the petitioner on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d-19 pandemic 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. 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 appropriate to set aside the impugned orders and direct the 2 nd respondent to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. 6. In the result, I pass the following:- ORDER (i) Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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