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TMI Blog2022 (12) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. The order of respondent No.3 dated 29.12.2020 as well as the order-in-appeal dated 25.10.2022 passed by respondent No.2 is set aside - matter remanded back to the file of respondent No.3 to consider the matter afresh and thereafter pass an appropriate order in accordance with law after giving due opportunity of hearing to the petitioner - petition allowed by way of remand. - W.P. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 29.12.2020 passed by respondent No.3 cancelling Goods and Services Tax (GST) registration of the petitioner as well as the order-in-appeal dated 25.10.2022 passed by respondent No.2 as the appellate authority dismissing the appeal filed by the petitioner. 3. Be it stated that petitioner was registered as a taxable person with the GST authorities under the Central Goods and Services Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the petitioner was beyond the limitation period. Therefore, the appeal was dismissed. 6. Though a further appeal is provided before the Tribunal constituted under Section 109 of the CGST Act, such a Tribunal has not been constituted in the State of Telangana; as a result, petitioner has been compelled to approach this Court by filing the present writ petition. 6. We find that iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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