9911796707
TMI Blog2024 (7) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... rect 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 justice." 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner submits that due to bona fide reasons, unavoidable circumstances and sufficient cause and on account of e-mail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 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 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. In other words, if an appeal is dismissed as barred by limitation, the order of the original authority would still remain and would not merge with the order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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: ORDER (i) The petition is hereby allowed. (ii) The impugned order at Annexure - C dated 10.01.2023 passed by the respondent, is hereby set aside. (iii) Matter is remitted back to the respondent for consideration of the claim of the petitioner for revocation of GST cancellation of the petitioner - Society. (iv) Liberty is reserved in favour of the petitioner to file pleadings, documents, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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