For the same matter in the case “ Chenna Krishnamma Vs Add. Comm appeals, it has been found that court asked the petitioner why he did not went to appeal to GST tribunal, and petitioner submitted that till date there is no GST tribunal has been set up under Section 109 of CGST Act. The petitioner also submitted that as per section 107 appeal can be filed upto 3 months from the date of communication of order and further 1 month period shall be granted by the appellate authority to assessee if sufficient cause is shown. Hence the court finds that issue is cancellation of GST suomoto by authority and it would be just and better to remanded back to authority to reconsider the petitioner request and pass any order then it may deem fit” Hence in the light of above case we set aside the order passed by the respondent and direct to re consider the grievance expressed by the petitioner against the GST cancellation and then pass order appropriate.