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TMI Blog2023 (4) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... l outstanding statutory dues standing in the name of the petitioner till the date on which her GST registration was cancelled. Upon such intimation, if any such outstanding statutory dues under GST are required to be paid, the same shall be deposited by the petitioner without fail. Upon such payment of statutory dues under the GST by the petitioner, the appellate authority will re-decide the appeal on merits and pass appropriate order. The matter is remanded back to the appellate authority to comply with the directions as indicated - Petition disposed off. - HONOURABLE MR. JUSTICE SOUMITRA SAIKIA For the Petitioner : Mr P.C. Dey For the Respondent : None ORDER Heard Mr. B. Chakraborty, learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11.08.2022 against the cancellation of the GST registration. It is submitted by the learned counsel for the petitioner that the petitioner had already deposited the due amount and filed her GST returns for the period July, 2021 to December and January, 2022. However, the appeal filed by the petitioner came to be dismissed by the appellate authority vide order dated 11.08.2022 on the ground of limitation. 5. Mr. S.C. Keyal, learned Standing counsel, GST submits that this Court had passed orders remanding the matter back to the appellate Authority for predeciding the matter on merits. 6. The learned counsels for the parties have been heard. Pleadings on record have also been perused. 7. The petitioner is in the business of printing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew that since similar such orders have been passed by this Court as well as other Co-ordinate Benches, it will serve no purpose to keep the present writ petition pending and this present writ petition can also be disposed of in terms of similar orders as had been done by the orders passed in W.P(C) No.4063/2023, W.P(C) No. 6175/2022, W.P(C) No. 576/2023 and ors. 9. A writ Court is empowered to condone the delay of any statutory or quasi judicial authority. Such power is inherent in a Writ Court [ Commissioner of Income Tax-15 Vs- Pheroza Framroze and Company, reported in (2017) 11 SCC 730]. Accordingly, the impugned order dated 17.02.2022 and the order of the Appellate Authority dated 11.08.2022 are hereby interfered with and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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