9911796707
TMI Blog2022 (12) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner seeks writ of mandamus to declare the action of the 1st respondent in cancelling the petitioner's GST registration by order dated 11.04.2022 and the order of 2nd respondent dated 29.11.2022, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and pass such other order. 2. The petitioner's cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was rejected for admission. Hence, the present writ petition. 3. Learned counsel for petitioner, Sri Srinivasa Rao Kudupudi, would mainly urge that the petitioner has a good ground to seek for restoration of his registration and in fact, he has mentioned the reasons for non-filing of the returns and on a technical ground that appeal was filed beyond the condonable period, the appeal was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time and instead filed the appeal beyond the condonable period and therefore, the 2nd respondent has rightly rejected the appeal. Therefore, order of the appellate authority suffer no legal flaw and the writ petition is not maintainable. 5. We perused the record and also the decision in W.P. No.27071 of 2022. In similar circumstances, learned Division Bench of the High Court for the State of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow the writ petition and remit the matter back to the primary authority i.e., 1st respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks from the date of receipt of copy of this order. 7. With the above observation, this writ petition is allowed. No costs. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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