9911796707
TMI Blog2023 (4) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s appeal dismissed on the ground of delay - HELD THAT:- This Court must opine that there is complete lack of application of mind in cancelling the petitioner s registration and the petitioner has made out grounds that would justify interference. Hence, the petition is allowed, and the order dated 20.04.2022 [Annexure-A] is quashed on the condition that the petitioner files returns within a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent, the appellate authority under Section 107 of the Central Goods and Services Tax Act, 2017 [for short the CGST Act ] by the next impugned order dated 14.12.2022, has dismissed the petitioner s appeal under Section 107(1) and 107(4) of the CGST Act on the ground of delay. 2. Sri. Mahesh Arkalgud, the learned counsel for the petitioner, submits that this Court must interfere with the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a/Tentorial Meningioma, and this is a condition where there will be certain growth on the brain cells. The proprietor had to go through a prolonged period of convalescence. As such the bona fides have been placed on record in filing the returns, but if opportunity is granted the returns will be filed. 4. Sri Jeevan J Neeralagi, the learned counsel for the respondents, submits that the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has made out grounds that would justify interference. Hence, the petition is allowed, and the order dated 20.04.2022 [Annexure-A] is quashed on 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. Insofar as the petitioner s grievance as again ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
