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BOKNA RAIYAT ROJGAR COMMITTEE vs. THE UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

RAMACHANDRA RAO
DEEPAK ROSHAN
Pet. Counsel
Ranjeet Kushwaha
Res. Counsel
Amit Kumar
Anurag Vijay

Petitioner / Applicant

BOKNA RAIYAT ROJGAR COMMITTEE

Respondent THE UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Dec 17, 2024
Order No.

W. P. (T) No. 6208 of 2024

Citation

2024(12) TAXREPLY 11894

Original Order
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ORDER

PER DEEPAK ROSHAN, J. 1. The instant writ application has been preferred by the petitioner for quashing and setting aside the order in Appeal No. 24/CGST/JSR/2023-24 dated 26.02.2024 (Annexure-6), passed by Additional Commissioner (Appeal) and consequential summary of the demand after issue of order by the Appellate Authority dated 26.02.2024 as contained in Form GST APL-04 (Annexure-6/1) issued by Additional Commissioner (Appeal) wherein the appeal preferred by petitioner has been rejected on the ground of being filed after expiry of period of limitation as prescribed under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter for short “CGST Act”). 2. The petitioner has further prayed quashing and setting aside the order for cancellation of registration dated 12.05.2022 as contained in Form GST REG-19 (Annexure-4), passed by 3rd respondent, wherein GST registration certificate of the petitioner has been cancelled on the ground that petitioner....

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