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TMI Blog2024 (2) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... n M/S. NARAYANPET MUNICIPALITY VERSUS THE SUPERINTENDENT OF CENTRAL TAX, THE JOINT COMMISSIONER (APPEALS - I) [ 2023 (4) TMI 306 - TELANGANA HIGH COURT ] when GST Registration was cancelled and the same was challenged, the appeal was dismissed by the appellate authority on the sole ground that the appeal was filed beyond the condonable period. In that context, the Division Bench of High Court of Telangana has observed Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, but the delay beyond the extended period of one month cannot be condoned, such a stand taken by respondent No.2 may adversely affect the petitioner - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is filed. 02. Heard learned counsel for the petitioner and learned Government Pleader for Commercial Tax-II. 03. Learned counsel for the petitioner would submit that since the GST Appellate Tribunal has not been constituted, the writ petition may be entertained. Additionally, while admitting that there is a delay of 56 days beyond the condonable period, learned counsel for the petitioner submitted that the petitioner was bedridden during the relevant period i.e., from 05.08.2023 to 30.09.2023, as he fell in the bathroom and sustained back injury. The said delay of 56 days was not wanton but because of his ill-health and this factor was not considered by the 1st respondent/1st Appellate Authority on the ground that the said authority can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal was dismissed by the appellate authority on the sole ground that the appeal was filed beyond the condonable period. In that context, the Division Bench of High Court of Telangana has observed thus: 8) we further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No. 1 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law. 9) In the light of the above and without expressing any opinion on merit, we remand the matter back to the file of the respondent No. 1 to consider the grievance expressed by the petitioner against cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Nos. 17349 of 2023 and 42201 of 2022 a Division Bench of this High Court where one of us is a member, has considered similar issue and condoned delay on terms and remitted the matter back to the 1st appellate authority. In view of the above judgments, we consider it apposite to allow the writ petition, however, on imposing suitable terms. 10. Accordingly this writ petition is allowed by condoning the entire delay in filing the appeal before the appellate authority on the condition of the petitioner depositing costs of Rs. 20,000/- before the appellate authority within a period of one week from the date of receipt of copy of this Order. On such payment of costs, the appellate authority/1st respondent shall restore the appeal and admit th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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