9911796707
TMI Blog2023 (7) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... n of registration of petitioner - failure to file returns - HELD THAT:- The petitioner has preferred first appeal contending that the petitioner has filed response but could not appear for personal hearing because he was suffering from lungs disease and was advised bed rest which had a cascading effect on his business including the failure to file monthly returns. The petitioner's appeal is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncelled by the impugned order dated 19.04.2022 [Annexure-B] under Section 29[3] of the Central Goods and Services Tax Act, 2017. The petitioner's primary grievance both before this Court and the first appellate Authority is inability to avail the opportunity of hearing extended for bonafide reasons. The petitioner asserts that the impugned order is in violation of the principles of natural jus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not appear for personal hearing because he was suffering from lungs disease and was advised bed rest which had a cascading effect on his business including the failure to file monthly returns. The petitioner's appeal is rejected on the ground of limitation. 4. If the petitioner can demonstrate bonafides, there would be no need to take a pedantic approach. The reasons assigned by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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