9911796707
TMI Blog2023 (4) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 107(1) and 107(4) of the Central Goods and Services Tax Act, 2017 - HELD THAT:- What remains salient is the fact that the third respondent has proceeded to cancel the registration on the ground that he has perused the reasons offered in response to the Show Cause Notice and the submissions during the personal hearing notwithstanding the fact that the petitioner, who contends that it was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Neeralagi., Advocate For R2 R3; Sri. Madanan R Pillai, CSG For R1 ORDER The petitioner is aggrieved by the order dated 27.09.2021 [Annexure-A], and by this order the petitioner s GST registration is cancelled. It is seen from the order of cancellation that the third respondent, on perusal of the reply and the submissions made at the time of hearing, is of the opinion that the registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of Sections 107(1) and 107(4) of the Central Goods and Services Tax Act, 2017. 3. Sri Jeevan J Neeralagi and Sri Madanan R Pillai, the learned counsels for the respective respondents, submit that the petitioner cannot have any grievance with the appellate authority s order refusing to condone the delay in view of the fact that the statute does not permit condonation of delay which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, non-application of mind stands out and therefore, this Court must interfere. Hence, the petitioner is allowed, and the order dated 27.09.2021 [Annexure-A] is quashed subject to the condition that the petitioner files returns within a period of four [4] weeks from the date of receipt of a certified copy of this order. Failing which, the cancellation order shall stand revived. Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
