9911796707
TMI Blog2022 (9) TMI 1551X X X X Extracts X X X X X X X X Extracts X X X X ..... oner restraining him from carrying on his business activities. Petition disposed of by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner preferred appeal before respondent No. 2. However, by the order in appeal dated 26.08.2022, appeal of the petitioner was rejected. It has been held as under. I have gone through the submissions made by the appellant in their appeal memorandum. In the instant case, the appeal was filed seeking to set aside the Impugned order canceling registration of the appellant by the OA. From the documents submitted by the appellant, I find that the OA cancelled the registration with effect from 29.07.2020. The appellants have submitted that they have filed returns till cancellation of registration i.e., July, 2020. They submitted that they will file returns after revocation of cancellation of GST registration up to date and discharge the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the considered view that the request of the appellant for revocation of the Cancellation of Registration does merits consideration. 7. Learned counsel for the petitioner submits that till date, no GST Tribunal has been constituted under Section 112 of the CGST Act. Therefore, question of filing appeal before such Tribunal does not arise. 8. We have perused the order dated 29.07.2020 as well as the order in appeal dated 26.08.2022. We have also considered the order passed by this Coutt on 27.06.2022 in W.P. No. 27071 of 2022 (M/S. Chenna Krishna Charyulu Karampudi v. Additional Commissioner (Appeals)). 9. Upon due consideration, we are of the view that it would be in the interest of justice to remand the matter back to respondent N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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