2024 (10) TMI 1506

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..... tioner's appeal against the cancellation of GST registration - HELD THAT:- In the case of M/S. SPARTA FOOD FACTORY INDIA PVT. LTD. VERSUS SUPERINTENDENT OF GST CENTRAL EXCISE, THE ADDITIONAL COMMISSIONER OF GST CENTRAL EXCISE (APPEALS) [ 2024 (3) TMI 160 - MADRAS HIGH COURT] , in substantially similar circumstances, the appellate authority is directed to consider the appeal on merits. In this .....

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..... itioner: Mr. S.Ramamoorthy for Mr. N.Murali For the Respondents: Mr. T.N.C.Kaushik, AGP (T) ORDER An appellate order dated 04.09.2023 rejecting the petitioner's appeal against the cancellation of GST registration is under challenge. The petitioner was a registered person under applicable GST enactments and the GST registration was cancelled by order dated 17.10.2022. After such cancellation, t .....

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..... circumstances, I directed the appellate authority to consider the appeal on merits. In this case, the appeal was filed on 19.07.2023 with a delay of about 152 days. In the overall facts and circumstances, especially by taking note of the fact that the petitioner filed returns up to the date of cancellation and remitted taxes along with interest thereon, this is an appropriate case to direct the ap .....

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