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UTTAM CATERS vs. THE STATE OF MADHYA PRADESH AND OTHERS
(Madhya Pradesh High Court)

Hon'ble Judges:

MOHAMMAD RAFIQ
VIJAY KUMAR SHUKLA
Pet. Counsel
Sanjay Mishra
Res. Counsel
B. D. Singh

Petitioner / Applicant

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

Madhya Pradesh

Date Sep 21, 2021
Order No.

WP-18533-2021

Citation

2021(9) TAXREPLY 4713
Original Order
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ORDER

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 conti....

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