2021 (12) TMI 212 - Commissioner - GST

Time limitation for filing appeal - Cancellation of GST registration of petitioner - non filing of statutory returns for a continuous period of six months - appellant failed to respond to the Show Cause Notice on or before the given date of personal hearing - whether the appeal has been filed within the prescribed time- limit? - HELD THAT - Though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act 2017. It is also found that the appellant has not submitted any ground for not filing of appeal within the stipulated period - though the delay in filing the appeal is condonable only for a further period of one month provided that the appellant was prevented by sufficient cause from presenting the appeal is shown and the delay of more than one month is not condonable under the provisions of sub section (4) of Section 107 of the Central Goods and Service Tax Act 2017. The appellant has filed this appeal beyond the prescribed period that too after expiry of further one month s period in terms of sub section (4) of Section 107 of the Central Goods and Service Tax Act 2017 which could be condoned by the undersigned. The appellate authority has no power to allow an appeal which is filed beyond the prescribed period. Accordingly since the appeal is filed after expiry of the prescribed period of three months and a further period of one month which may be condoned by the undersigned the appeal deserves to be rejected on the grounds of limitation without going into the merits of the case - Appeal disposed off.

Summary

Issues:
1. Timeliness of filing the appeal under Section 107 of the Central Goods and Service Tax Act, 2017.
2. Validity of the appeal filed against the order for cancellation of Registration.

Analysis:
1. The appellant filed an appeal against the Order in Original for cancellation of GST registration due to non-filing of statutory returns. The appeal was filed beyond the prescribed time limit, and the appellant claimed that technical issues prevented timely filing. However, the appellant did not provide sufficient cause for the delay. The appellate authority noted that the delay of more than one month is not condonable under Section 107(4) of the Act. Referring to a Supreme Court order related to limitation periods during the COVID-19 pandemic, the authority found that the appeal was filed after the extended period as per the Court's directions. Citing a Supreme Court case precedent, the authority concluded that the appeal could not be entertained due to being filed beyond the prescribed period.

2. The appellate authority emphasized that the power to condone delay in filing an appeal is limited by the statutory provisions. Referring to another Supreme Court case, the authority highlighted that the legislative intent was clear regarding the time limit for filing appeals. As the appeal in question was filed after the prescribed period and the additional condonable period, the authority held that the appeal must be rejected solely based on the grounds of limitation. The authority decided to reject the appeal without delving into the merits of the case, as the appeal was time-barred.

In conclusion, the appeal was dismissed by the appellate authority due to being filed beyond the permissible time frame, as outlined in the Central Goods and Service Tax Act, 2017. The authority applied legal principles and relevant Supreme Court judgments to determine that the appeal could not be considered on its merits due to the statutory limitations on condoning delays in filing appeals.