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TMI Blog2022 (12) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was well within time as provided under 107 of the Act of 2017. In view of the said fact the order passed by the first appellate authority on 29.07.2022 is hereby set-aside. Appellate authority is directed to decide the appeal afresh on merits within a period of one month from the date of production of certified copy of this order. Writ petition stands partly allowed. - Writ Tax No. - 1222 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, however, the department had issued a show cause notice which remain unattended by the assessee/petitioner. The registration of the petitioner's firm was cancelled on 24.10.2019. An appeal under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter called as the 'Act of 2017') was filed on 09.06.2022. The first appellate authority dismissed the appeal on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Tax No. 76 of 2022 ( M/S J.K. Infratech Vs. Additional Commissioner and another) and Writ Tax No.1004 of 2022 (M/S Singh Group Vs. State of U.P. and others). Sri Parv Agarwal, learned counsel for the respondents, could not dispute the legal proposition and law laid down by the Apex Court in suo moto proceedings. Having heard learned counsel for the respective parties and perusing the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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