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S.D. ASSOCIATES vs. THE STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

PRANAY VERMA
Pet. Counsel
Swapnil Shamra
Res. Counsel
Nitin Singh Bhati

Petitioner / Applicant

S.D. ASSOCIATES

Respondent THE STATE OF MADHYA PRADESH AND OTHERS
Court Madhya Pradesh High Court
State

Madhya Pradesh

Date May 11, 2022
Order No.

WRIT PETITION No. 22572 of 2021

Citation

2022(5) TAXREPLY 5927

Original Order
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ORDER

This petition under Article 226 of the Constitution of India has been preferred by the petitioner against the order dated 17.08.2021 (Annexure P/2) passed by the appellate authority and Joint Commissioner of Sales Tax, Indore whereby the appeal preferred by it against the order dated 02.01.2019 passed by the Deputy Commissioner of State Tax cancelling his registration of Goods and Services Tax has been dismissed as barred by time. 02. An order Annexure P/1 dated 19.12.2018 was passed by the Deputy Commissioner of Sales Tax cancelling the registration of petitioner under the G.S.T. Act. Aggrieved by the said order petitioner preferred an appeal before the appellate authority on 11.08.2021 which has been dismissed by observing that as per Section 107 (1) of the Act, the appeal can be preferred within a period of three months and as per Section 107(4) the appellate authority has the power to condoned the delay of one month. Since appeal has been preferred by the petitioner after tw....

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