ORDER: 

Heard Mr. J.Kanakaiah, learned counsel for the petitioner; Mr. B.Mukherjee, learned counsel representing learned Assistant Solicitor General of India for respondent No.1 and Mr. B. Narsimha Rao, learned counsel for respondents No.2 to 5.

2. By filing this petition under Article 226 of the Constitution of India, petitioner seeks quashing of appellate order dated 27.07.2022 passed by respondent No.3 affirming the order dated 07.02.2022 passed by respondent No.5 cancelling the registration certificate of the petitioner.

3. Petitioner is a partnership firm engaged in the business of making audio visual post production services. Petitioner is registered under the Goods and Services Tax (GST) bearing registration No.36AANFC9454B1ZC. On the ground that petitioner did not submit GST returns, show cause notice dated 24.01.2022 was issued, to which petitioner replied on 03.02.2022. However, on the ground that there was no representation on behalf of the petitioner at the time of hearing, registration was cancelled by respondent No.5 on 24.01.2022. Against the aforesaid order of respondent No.5, petitioner filed appeal before respondent No.3. By the order dated 27.07.2022, the appeal was dismissed.

4. Appellate authority held that the only prayer made in the appeal was for revocation of registration; the order cancelling registration was not assailed; and the due date for filing of application for revocation of cancellation deed had also expired.

5. On the above grounds, the appeal was dismissed and the order passed by respondent No.5 was affirmed.

6. Learned counsel for the parties are in agreement that the issue raised in this writ petition is squarely covered by a decision of this Court in W.P.No.27071 of 2022 (M/s. Chenna Krishnama Charyulu Karampudi v. Additional Commissioner (Appeals-I)) decided on 27.06.2022.

7. Relevant portion of the order dated 30.06.2022 reads as under:

On a query by the Court as to why petitioner has not approached the Goods and Services Tax Tribunal (GST Tribunal) under Section 112 of the Central Goods and Services Tax Act, 2017 (briefly, ‘CGST Act’ hereinafter), learned counsel for the petitioner submits that till date no GST Tribunal has been constituted.

We have perused the order dated 19.04.2022.

This is an order passed by the first appellate authority under Section 107(1) of the CGST Act. As per subsection (1) of Section 107 of the CGST Act, limitation for filing appeal is three months from the date of communication of the order appealed against.

Under subsection (4) of Section 107 of the CGST Act, the appellate authority may allow the appeal to be presented within a further period of one month, provided sufficient cause is shown by the appellant.

Though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay beyond the extended period of one month cannot be condoned, we are of the view that such a stand taken by respondent No.1 may adversely affect the petitioner. This is more so because respondent No.2 had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy.

We further find that the issue pertains to cancellation of GST registration of the petitioner. In the facts and circumstances of the case, it would be just and proper if the entire matter is remanded back to respondent No.2 to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law.

In the light of the above and without expressing any opinion on merit, we remand the matter back to the file of respondent No.2 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when the respondent No.2 hears the matter on remand, petitioner shall submit all the returns as per the statute.

8. Accordingly and in the light of the above, order of respondent No.5 dated 07.02.2022 as well as the order of respondent No.3 dated 27.07.2022 are hereby set aside and quashed. Matter is remanded back to the file of respondent No.5 to consider the grievance expressed by the petitioner against cancellation of GST registration and thereafter pass an appropriate order in accordance with law. Needless to say, when respondent No.5 hears the matter on remand, petitioner shall submit all the returns as per the statute.

9. We make it clear that we have not expressed any opinion on merit.

10. This disposes of the writ petition. No costs. As a sequel, miscellaneous petitions, pending if any, stand closed.