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2022 (12) TMI 89 - HC - GSTCondonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - HELD THAT - The period of 3 months counting from the order-in-original dated 14.12.2019 would have expired on 13.03.2020. As such, the petitioner could have preferred an appeal with an explanation within a further period of 1 month from 13.03.2020, which he failed to do and ultimately preferred the appeal on 25.09.2021. The delay in filing the appeal persuaded the learned appellate authority to reject the application on ground of limitation. The Apex Court in Suo Motu Writ Petition has directed extension of the period of limitation in all proceedings before Court / Tribunal including the Apex Court w.e.f. 15.03.2020, initially vide order dated 08.03.2021 2021 (3) TMI 497 - SC ORDER . The said period was subsequently extended by orders passed by the Apex Court from time to time and lastly up to 28.02.2022 vide order dated 10.01.2022 2022 (1) TMI 385 - SC ORDER . It is true that the petitioner has not filed any application for condonation of delay beyond the initial period of 3 months in terms of Section 107 (1) read with Subsection (4) of the CGST Act, 2017. However, that lapse on the part of the petitioner should not be taken against the petitioner as the extended period of 1 month under Section 107(4) fell within the period of Covid delays from 15.03.2020 till 28.02.2022, as directed to be excluded by the Apex Court. The matter is remanded to learned appellate authority i.e., Joint Commissioner (Appeal), CGST, Ranchi to decide the appeal on its own merits - Petition allowed.
Issues:
1. Appeal dismissed due to delay in filing. 2. Interpretation of Section 107(1) & (4) of the CGST Act, 2017. 3. Effect of orders passed by the Apex Court on limitation periods. Analysis: The petitioner's appeal against the order of cancellation of GSTIN registration was dismissed by the Joint Commissioner (Appeals) CGST, Ranchi, citing a delay in filing beyond the prescribed time limit. The petitioner filed the appeal on 25.09.2021, after the expiry of the initial 3-month period from the date of the original order on 14.12.2019. The appellate authority rejected the appeal based on the limitation ground. Section 107(1) of the CGST Act allows a person aggrieved by a decision to file an appeal within 3 months from the date of communication of the decision. Section 107(4) provides for a further condonable period of 1 month if sufficient cause is shown for the delay. The petitioner failed to file within the extended period, leading to the dismissal of the appeal. The Apex Court, in Suo Motu Writ Petition (Civil) No. 3 of 2020, extended the period of limitation in all court proceedings, including appeals, from 15.03.2020 to 28.02.2022. The Court held that appeals filed during this period could not be dismissed as time-barred, even without a formal application for condonation of delay. The petitioner's appeal fell within this Covid-related extension period. In light of the Apex Court's orders, the High Court set aside the dismissal of the appeal and remanded the matter to the appellate authority for a decision on its merits. The Court clarified that its decision did not reflect on the merits of the case itself. Ultimately, the writ petition was allowed, granting relief to the petitioner.
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