The petitioner has challenged the order whereby his appeal has been dismissed against the cancellation of his registration. The appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal. It is directed to decide the appeal of the petitioner.
Section 29, 30 of the CGST Act, 2017 — Registration –--The petitioner prayed for quashing of the order dated 17.6.2021 and for a direction to respondent to decide the application of revocation in the light of amendment made in Section 30 of the Act, 2017 and the Circular dated 18.5.2021. The petitioner has challenged the order dated 17.6.2021 whereby his appeal has been dismissed on the limitation period. The court observed that the appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal.
Held that:- The Hon’ble High Court directed the Appellate Authority to decide the appeal of the petitioner on merits within a period of two months.
The petitioner has challenged the order whereby his appeal has been dismissed against the cancellation of his registration. The appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal. It is directed to decide the appeal of the petitioner.
Section 29, 30 of the CGST Act, 2017 — Registration –--The petitioner prayed for quashing of the order dated 17.6.2021 and for a direction to respondent to decide the application of revocation in the light of amendment made in Section 30 of the Act, 2017 and the Circular dated 18.5.2021. The petitioner has challenged the order dated 17.6.2021 whereby his appeal has been dismissed on the limitation period. The court observed that the appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal.
Held that:- The Hon’ble High Court directed the Appellate Authority to decide the appeal of the petitioner on merits within a period of two months.