9911796707
TMI Blog2023 (3) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... AL BHUYAN Heard Mr. Venkatram Reddy, learned counsel for the petitioner and Ms. Sapna Reddy, learned counsel for the respondents. 2. This petition has been filed under Article 226 of the Constitution of India assailing the legality and validity of the order dated 11.12.2019 passed by respondent No.2 cancelling the Goods and Service Tax (GST) registration of the petitioner as well as the order-in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 However, reply filed by the petitioner was found to be not satisfactory whereafter respondent No.2 passed the order dated 11.12.2019 cancelling the GST registration of the petitioner. However, it was clarified that such cancellation of registration would not effect the existing liability of the petitioner. 5. Aggrieved by the aforesaid order dated 11.12.2019, petitioner preferred appeal before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded the matter back to the file of the primary authority to reconsider and pass appropriate order after giving opportunity of hearing to the petitioner. It was held as follows: We have perused the order dated 19.04.2022. This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. As per sub-section (1) of Section 107 of the CGST Act, limitation for filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy. We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t No.2 shall afford a reasonable opportunity of hearing to the petitioner while passing the fresh order on remand. In the remand proceedings, it will be open to the petitioner to submit the GST returns as per the statute. 9. It is clarified that we have not expressed any opinion on merit. 10. Writ Petition is accordingly allowed to the extent indicated above. No costs. As a sequel, miscellaneou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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