Appellant is given the liberty to file appeal along with the application to condone the delay against the order of the cancellation of registration before the Appellate Authority.
Section 29 of the CGST Act, 2017--- Registration -- The appellant challenged the order by the learned Single Judge and prayed for a direction for expeditious consideration of representation made by the appellant before the expiry of time stipulated notification for furnishing the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021. The court observed that the learned Single Judge has rightly not exercised his discretionary jurisdiction on the ground that the appellant had the remedy of appeal against the order impugned, therefore, the writ appeal does not merit interference with the jurisdiction exercised by the learned Single Judge.
Held that:- The Hon’ble High Court gave the liberty to appellant to file appeal along with the application to condone the delay against the order of the cancellation of registration before the Appellate Authority.
Appellant is given the liberty to file appeal along with the application to condone the delay against the order of the cancellation of registration before the Appellate Authority.
Section 29 of the CGST Act, 2017--- Registration -- The appellant challenged the order by the learned Single Judge and prayed for a direction for expeditious consideration of representation made by the appellant before the expiry of time stipulated notification for furnishing the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021. The court observed that the learned Single Judge has rightly not exercised his discretionary jurisdiction on the ground that the appellant had the remedy of appeal against the order impugned, therefore, the writ appeal does not merit interference with the jurisdiction exercised by the learned Single Judge.
Held that:- The Hon’ble High Court gave the liberty to appellant to file appeal along with the application to condone the delay against the order of the cancellation of registration before the Appellate Authority.