9911796707
TMI Blog2024 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been examined by the Appellate Authority, which has proceeded to summarily dismiss the appeal as barred by limitation. It is needless to state that if an appeal is dismissed as barred by limitation, it is no appeal in the eye of law and dismissal of the appeal as barred by limitation would not result in merger of the order of the original authority with the order of the Appellate Authority. Merely because appeal preferred by the petitioner was dismissed by the Appellate Authority vide impugned order at Annexure D dated 31.08.2023, it cannot be said that this Court is denuded of its power or jurisdiction to examine the claim of the petitioner under Article 226 of the Constitution of India or to examine the legality, validity and correctne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hejib.,Advocate) For the Respondent : (By SrI. Jeevan.J. Neeralgi., Advocate) ORDER PER In this petition, petitioner seeks the following reliefs: WHEREFORE, it is respectfully prayed that this Hon ble Court be pleased to : (a) Issue a writ in the nature of Mandamus or any other writ to issue a writ/order/direction in the nature of Mandamus or any other writ or writs as deemed fit by this Hon ble Court to direct to quash the impugned order bearing Reference No. ZA290123036946D dated 10.01.2023[Annexure-C] passed by the Respondent and to direct him to revoke the cancellation of the GST registration of the Petitioner. (b) Grant such other order or direction as deemed as deemed fit in the facts and circumstances of the case in the interest of j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tunity in favour of the petitioner. 4. Per contra, learned counsel for the respondent would support the impugned order and submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the material on record will indicate that it is no doubt true that the appeal preferred by the petitioner before the Appellate Authority was dismissed as barred by limitation. In this context, a perusal of the order of the Appellate Authority dated 12.10.2023 will indicate that the merits of the claim of the petitioner for revocation of the GST cancellation has not been examined by the Appellate Authority, which has proceeded to summarily dismiss the appeal as barred by limitation. It is needless to state that if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances and sufficient cause. Under these circumstances, in the light of the specific assertion on the part of the petitioner that petitioner would pay the entire outstanding tax dues together with interest subject to availment of Input Tax Credit and in the peculiar / special facts and circumstances of the instant case, I deem it just and appropriate to exercise my jurisdiction under Article 226 of the Constitution of India and set aside the impugned Order-in-original at Annexure C dated 10.01.2023 and remit the matter back to the respondent for consideration of the claim of the petitioner for revocation of GST cancellation after providing sufficient and reasonable opportunity to the petitioner. 8. In the result, I pass the following: OR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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