9911796707
TMI Blog2023 (4) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... e no GST Tribunal has been constituted - HELD THAT:- This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. As per subsection (1) of Section 107 of the CGST Act, limitation for filing appeal is three months from the date of communication of the order appealed against. Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation of GST registration and thereafter pass an appropriate order in accordance with law - petition allowed by way of remand. - HON BLE CHIEF JUSTICE UJJAL BHUYAN AND HON BLE SRI JUSTICE N.TUKARAMJI For the Petitioner : Mr. A.V.A. Siva Kartikeya Foer the Respondent : Bokaro Sapna Reddy ORDER: (PER THE HON BLE THE CHIEF JUSTICE UJJAL BHUYAN) Heard Mr. A.V.A.Siva Kartikeya, learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he legality and validity of the order dated 22.09.2021. By the order dated 16.11.2022, respondent No.2 as the appellate authority has held that the appeal was filed beyond the period of extended limitation. Accordingly, the appeal was dismissed. 4. Hence, the writ petition. 5. On a query by the Court as to why petitioner has not approached the Goods and Services Tax Tribunal (GST Tribunal) under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal beyond the limitation of three months for a further period of one month, but the delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.2 may adversely affect the petitioner. This is more so because respondent No.1 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GS ..... X X X X Extracts X X X X X X X X Extracts X X X X
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