The present petition has been filed by M/s Uttam Caters through its Proprietor Uttam Singh under Article 226 of the Constitution of India seeking quashment of the order dated 17.6.2021 (Annexure P/5) passed by the respondent No.3. He has further prayed for a direction to respondent No.2 to decide the application of revocation in the light of amendment made in Section 30 of the GST 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 against the cancellation of his registration granted under Goods & Service Tax Act, 2017 (hereinafter referred to as ‘the Act’). The Appellate Authority dismissed the appeal on the ground that appeal has not been filed within the time allowed for filing the appeal under Section 107 of the Act. It is further submitted that the registration of the petitioner has been cancelled for the reason that the petitioner has not filed the returns of the GST for continuous six months. Hence, his registration number is cancelled. Upon perusal of the appellate order, it is evident 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.

In the facts and circumstances of the case, we deem it proper to direct the Appellate Authority to decide the appeal of the petitioner on merits within a period of two months from the date of communication of the order without being influenced by the order dated 17.6.2021 passed by the Appellate Authority.

With the aforesaid direction, the writ petition is disposed of.