9911796707
TMI Blog2024 (5) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... - sufficient cause for delay or not - cancellation of GST registration - HELD THAT:- Though the impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being decided finally at this stage. 3. The petitioner's GST registration was cancelled by order dated 13.03.2023 after show cause notice dated 14.01.2023. The petitioner filed appeal under Section 107 of Andhra Pradesh Goods and Services Tax Act, 2017 (for short 'APGST Act') which was rejected at the admission stage on the ground that it was barred by limitation and beyond the condonable statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 04.08.2023, in which a Coordinate Bench of this Court, after finding that the sufficient cause was shown to condone the delay in filing the appeal, remitted the matter to the appellate authority, by imposing the condition for payment of Rs. 20,000/-. 7. Learned Government Pleader for Commercial Tax submits that considering the judgment of the coordinate Bench, the present matter may al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay. The appeal is a valuable statutory right. In exercise of writ jurisdiction to do complete justice and provide opportunity of hearing on merits of the appeal, we condone the delay by imposing costs of Rs. 20,000/-. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
