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USHMAN KHAN vs. THE STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

SHEEL NAGU
MANINDER S. BHATTI
Pet. Counsel
Kamal Khemuka
Res. Counsel
Piyush Jain

Petitioner / Applicant

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

Madhya Pradesh

Date Nov 11, 2022
Order No.

REVIEW PETITION No. 1086 of 2022

Citation

2022(11) TAXREPLY 6592
Original Order
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ORDER

This is a petition seeking review of order dated 04.05.2022 passed in W.P.No.4349/2022. Learned counsel for the petitioner contends that petitioner herein had filed an appeal before the Appellate Authority, but the Appellate Authority dismissed the appeal vide order dated 04.01.2022, without extending opportunity of hearing to the petitioner and therefore, said order dated 04.01.2022 was challenged before this Court by filing writ petition i.e. W.P.No.4349/2021. Counsel further contends that the said writ petition was dismissed while holding that petitioner herein could not have claimed condonation of delay in filing an appeal on the strength of Circular dated 25.06.2020 inasmuch as, the said circular only dealt with Section 29 of the Central Goods and Services Tax Act, 2017 which provides for filing of application for revocation of cancellation of registration and not Section 107 of the Act, 2017 which pertains to provision regarding filing of an appeal. Counsel further....

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