2022 (4) TMI 867 - HC - GST

Maintainability of petition - remedy of filing of an appeal under Section 107 of the U.P. G.S.T. Act 2017 - lapse of statutory time limit - Cancellation of GST registration of the petitioner - HELD THAT - Having perused the record what is apparent is that the petitioner has a remedy of filing an appeal against the impugned order dated 08.02.2021. Though the petitioner was desirous of filing of appeal yet he could not file the appeal within the statutory time period. The delay is sought to be explained on the ground of COVID 19 pandemic and reliance has also been placed on the judgement of Hon ble the Apex Court in the case of IN RE COGNIZANCE FOR EXTENSION OF LIMITATION 2021 (3) TMI 497 - SC ORDER to contend that the period of limitation is bound to be extended. The writ petition is disposed of leaving it open to the petitioner to file an appeal within a period of two weeks from today.

Summary

Issues:
1. Quashing of GST registration order
2. Delay in filing an appeal under U.P. G.S.T. Act 2017
3. Extension of limitation period due to COVID-19 pandemic

Analysis:

1. The petitioner filed a writ petition seeking to quash the order dated 08.02.2021 that canceled their GST registration. The petitioner argued that although they had the option to appeal under Section 107 of the U.P. G.S.T. Act 2017, the appeal time had lapsed. Citing a Supreme Court judgment related to extending limitation periods due to the COVID-19 pandemic, the petitioner requested condonation of the delay.

2. The Additional Chief Standing Counsel contended that the petitioner failed to file the appeal within the statutory time period prescribed by the Act, making the present petition non-maintainable. The court noted that the petitioner indeed had the option to appeal but failed to do so within the specified time frame. The delay was attributed to the pandemic, and reference was made to the Supreme Court judgment for possible extension of the limitation period.

3. After hearing arguments from both sides and reviewing the case records, the court acknowledged that the petitioner had the right to appeal the cancellation order. Despite the desire to appeal, the petitioner missed the statutory deadline. Considering the impact of the COVID-19 pandemic and the Supreme Court judgment mentioned, the court disposed of the writ petition. The petitioner was given two weeks to file an appeal, and if done so in compliance with the rules, the appellate authority was directed to consider the appeal on its merits.

This judgment emphasizes the importance of adhering to statutory timelines while also recognizing exceptional circumstances, such as the pandemic, that may warrant an extension of the limitation period for legal actions.