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TMI Blog2023 (3) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... ce (audi alterem partem). HELD THAT:- In similar circumstances, learned Division Bench of the High Court for the State of Telangana in M/S. CHENNA KRISHNAMA CHARYULU KARAMPUDI VERSUS THE ADDITIONAL COMMISSIONER APPEALS1 AND ANOTHER [ 2022 (7) TMI 82 - TELANGANA HIGH COURT] having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby the petitioner could not be left without any remedy, held that it would be just and proper if the entire matter was remitted back to the 2nd respondent therein to reconsider the case of the petitioner and pass appropriate order in accordance with law. Needles to emphasize that the above said decision applies with all its fours to the case on hand. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the GST Registration of the petitioner w.e.f 20.01.2022 for the reason of failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice dated 02.12.2021. (b) Aggrieved thereby, when the petitioner filed appeal before the 3rd respondent vide order in appeal No.ZD370822009762B, dated 27.08.2022, the same was dismissed on the sole ground that the appeal was filed with a further delay of 35 days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal was exceeding the limitation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days. Accordingly, the appeal was rejected for admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner s case. 4. Learned Government Pleader for Commercial Taxes II opposed the writ petition stating that the petitioner has not filed the appeal within the time and instead filed the appeal beyond the condonable period and therefore, the 3rd 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.27071/2022. In similar circumstances, learned Division Bench of the High Court for the State of Telangana having considered the fact that GST Tribunal has not been constituted under Section 109 of the CGST Act and thereby the petitioner could not be left without any remedy, held that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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