9911796707
TMI Blog2024 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... dent No. 1 : Mr. D.S. Ladda For the Respondent nos. 2 to 4 : Ms. S.S. Joshi A.G.P. ORDER (MANGESH S. PATIL, J.) Heard both the sides finally and perused the papers. 2. The petitioner, which was registered with Goods and Service Tax authority being engaged in the business of supplying labour, is aggrieved by cancellation of its registration by the order of respondent no. 4 dated 13.06.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r would submit that there is a void in the statutory provisions in entertaining the delayed appeals. The cause beyond the statutory period cannot be considered by the appellate authority. In the light of such absence of power in the appellate authority to condone the delay beyond the period stipulated under Section 107, this Court has consistently addressed the issue in light of the fact that sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sh Desai Vs. Union of India and Ors. (Writ Petition No. 2876/2021 and 2891/2021 (Principal Seat), decided on 24.06.2024. (2) M/s. B.T. Ghuge Civil Engineer and Contractor Vs. The Union of India and others (Writ Petition No. 6201/2024) (3) Rohit Enterprises Vs. The Commissioner, State GST and others (Writ Petition No. 11833/2022) decided on 16.02.2023. 6. The learned A.G.P. would oppose the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... received, its chairman died, as a ground for belated filing of the appeal is a plausible one. The fact remains that there was delay, which respondent no. 3-appellate authority had no power and jurisdiction to condone. 10. The division benches of this Court in such peculiar state of affairs, noticing that absence of any power in the appellate authority to condone the delay, even in genuine cases, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered. 11. In light of above, the writ petition is allowed. 12. The impugned order of respondent no. 4 dated 13.06.2023, is quashed and set aside. The appeal preferred by the petitioner before respondent no. 3 stands disposed of. The petitioner shall appear before respondent no. 4 on 02.01.2025. It shall reply to the show cause notice and even furnish the bank details to him and respondent no. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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