9911796707
TMI Blog2022 (9) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 is a single line order thereby stating that the assessee has not replied to the show cause notice dated 13.01.2021. However, the fact remains that before the said notice dated 09.12.2020, the assessee had filed GSTR-3B returns upto November 2019 and this was filed prior to the application for revocation of cancellation which was filed on 16.12.2020. In the considered view of this Court, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. D. Sahu For respondent 1, 2 3 : Mr. Uday Shankar Bhattacharyya, Ms. Ekta Sinha T.S. Sivagnanam J.: 1) This intra court appeal filed by the writ petitioner is directed against the order passed on 23.03.2022 in WPA 4910/2022. The said writ petition was filed by the appellant challenging an order passed by the appellate authority, namely, the Additional Commissioner of CGST, Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the benefit of the circular issued by the Department being notification no. 34 of 2021 dated 29.08.2021 as well as 16.09.2021 which was pursuant to the order of the Hon'ble Supreme Court extending the period of limitation for filing appeals under various statutes but the fact remains that the appellant had contended before the appellate authority that the cancellation of registration wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion this fact and examine as to whether the registration of the appellant could be restored or not. Since the Appellate Authority has solely proceeded on the ground of limitation without touching the above mentioned facts, we are of the considered view that the matter should be remanded back to the original authority for fresh consideration. 4) In the light of the above, the appeal is allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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