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2022 (7) TMI 866 - HC - GSTMaintainability of appeal - time limitation - appeal rejected on the ground that the appeal was presented beyond the statutory period prescribed under Section 107(1) of the Central Goods and Services Tax Act, 2017 - allegation is that the cancellation of registration was not entertained by the Appellate Authority-Additional Commissioner, GST (Appeal) - HELD THAT - This Court, having the opportunity to peruse the Order dated 23rd September, 2021 of the Hon ble Supreme Court in 2021 (11) TMI 387 - SC ORDER , finds that the said Court in no ambiguous terms specified that the period from 15th March, 2020 till 2nd October, 2021 stands excluded for the purpose of computing the periods prescribed under any law which prescribes period(s) of limitation for instituting proceedings, outer limits (within which the Court or Tribunal can condone delay) . It is undisputed fact on record that as the petitioner has received the Assessment Order on 21.11.2019, the last date for filing of appeal was 20th March, 2020 which fell within the condonable period of limitation specified under Section 107(4) of the CGST Act and appeal being filed on 26th July, 2021, the appeal should have been treated as filed within the period of limitation in view of Category- III specified in the Order dated 23.09.2021 of the Hon ble Apex Court. The Additional Commissioner, GST (Appeal) conspicuously ignored to keep in view the purport of said Order. Therefore, there is warrant for intervention in the appellate order under challenge in the writ petition. The impugned Appellate Order dated 7th October, 2021 is hereby set aside and the appeal is restored to file - Petition disposed off.
Issues:
Challenge to rejection of appeal on the ground of limitation under Section 107(1) of the CGST Act. Analysis: The writ petition challenges the rejection of the appeal by the Additional Commissioner, GST (Appeals) on the basis that it was filed beyond the statutory period prescribed under Section 107(1) of the CGST Act. The petitioner contends that the appeal was against the cancellation of registration and should have been considered in light of the Hon'ble Supreme Court's orders related to the extension of limitation periods due to the COVID-19 pandemic. The petitioner's counsel provided a timeline of events, including key dates and legal provisions, to demonstrate that the Appellate Authority disregarded the Supreme Court's rulings. The Supreme Court had extended the period of limitation multiple times due to the pandemic, with the most recent order on 23rd September, 2021, excluding the period from 15.03.2020 to 02.10.2021 for computing limitation periods. The petitioner submitted a copy of the Supreme Court's order dated 23rd September, 2021, which clearly directed the exclusion of the mentioned period for computing limitation periods. The counsel argued that since the appeal was filed within the condonable period of limitation as per the Supreme Court's order, the rejection by the Appellate Authority was unjustified. The Senior Standing Counsel for CT & GST Organization acknowledged the petitioner's position, and no serious objections were raised. The High Court, after reviewing the Supreme Court's order, found that the Appellate Authority had ignored the directive to exclude the specified period for computing limitation periods. As the appeal was filed within the condonable period, the Court set aside the Appellate Order and restored the appeal for further proceedings, emphasizing the need for compliance with statutory requirements. In conclusion, the High Court allowed the writ petition, setting aside the Appellate Order and restoring the appeal for proper consideration. The Court directed the Appellate Authority to proceed with the appeal, ensuring a fair hearing for the petitioner and deciding the case on its merits, subject to compliance with legal requirements. Judgment: The High Court of Orissa set aside the Appellate Order rejecting the appeal on the ground of limitation under Section 107(1) of the CGST Act, restoring the appeal for further proceedings with a directive to the Appellate Authority to hear the case on its merits and ensure compliance with statutory requirements.
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