Case Law Details
Y Screens Entertainment (India) Ltd Vs Government of AP (Andhra Pradesh HC)
Issue- 3rd respondent cancelled the GST Registration of the petitioner for non filing of returns for a period of six months. Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order in Special Appeal which was dismissed on the ground that the appeal was filed with delay beyond the condonable power of the appellate authority.
Learned counsel for petitioner, Smt V. Hima Bindu, would mainly urge that the petitioner has a good ground to seek for restoration of his registration and in fact, he has mentioned the reasons for non-filing of the returns and on a technical ground that appeal was filed beyond the condonable period, the appeal was rejected and since the GST Tribunal has not been constituted under Section 109 of the CGST Act, the petitioner has no other go except invoking the jurisdiction of this Court under Article 226 of the Constitution. Learned counsel would thus pray to allow the writ petition and remit the matter back to the primary authority to consider the petitioner’s case and pass appropriate orders. She relied upon the order of the Division Bench of the High Court for the State of Telanganga in W.P.No.27071 of 2022, where under in similar circumstances, the writ petition was allowed and the matter was remitted to the primary authority for reconsideration of petitioner’s case.
HC held that as the GST Tribunal has not been constituted as per the provision of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, we consider it apposite to allow the writ petition and remit the matter back to the primary authority i.e., 3rd respondent to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks from the date of receipt of copy of this order.
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT
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