Section 29 of the CGST Act, 2017 — Cancellation of the GST registration – Matter referred to Division Bench- The Petitioners have challenged the cancellation of their respective GST Registrations. The respondents have refused to entertain the appeal on the ground that the said appeals were filed beyond the maximum time limit. The court observed that Judge of this court vide decision dated 16.11.2022 in the matter of Pandidorai Sethupathi Raja vs. The Superintendent of Central Tax held that the Court is having the power to condone the delay in filing the appeal under Section 107 under certain extraordinary circumstances. However, another Hon'ble Judge of this Court by order dated 07.12.2022 in the case of Hemasri Enterprises vs. The Appellate Authority / The Deputy Commissioner (ST) held that this Court does not have the power to condone the delay. Since there are two contradictory views expressed by two Hon'ble Judges, Judicial Discipline and Propriety demands that matter be referred to a Division Bench of this Court.

Held that:- The Hon’ble High Court directed the Registry to immediately place this matter before the Hon'ble Acting Chief Justice of this Court for getting suitable orders for posting these writ petitions before the appropriate Division Bench nominated by him.