2022 (12) TMI 705 - HC - GST

Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - Status of the petitioner as firm or proprietary - HELD THAT - A proprietary concern is obviously not a firm. - Though the array of parties has not been happily worded / correctly set out, the petitioner construed as sole proprietor as the petitioner. As the Appellate Authority has dismissed the matter on the ground of limitation, it will suffice to examine the chronicle. Before this Writ Court does that, it is necessary to notice that a combined reading of sub-sections (1) and (4) of Section 107 of TN-GST Act make it clear that the prescribed period of limitation is three months from the date of communication of order and condonable period is a further period of one month. It is therefore, to be noted that the unit of limitation qua prescribed period and condonable period have been set out in months and not in days. In the case on hand, computed from 01.03.2022, 90 days period elapsed on 30.05.2022 and further condonable period of one month elapsed on 30.06.2022. The appeal was filed only on 29.09.2022. Therefore, the order of Hon'ble Supreme Court 2022 (1) TMI 385 - SC ORDER does not enure to the benefit of the writ petitioner. In this view of the matter, this Writ Court finds no ground to interfere with the impugned order. Before writing the sequitur and dropping the curtains on the captioned writ petition, it is deemed appropriate to record that this Writ Court is informed that it is open to writ petitioner to apply for GST registration afresh.

Summary

Issues:
Challenge to order cancelling GST registration - Invocation of Certiorari and Mandamus - Calculation of limitation period for filing statutory appeal.

Analysis:
The judgment pertains to a writ petition challenging the cancellation of GST registration of a Manpower Agency. The petitioner sought relief through Certiorari to quash the impugned order and Mandamus to direct the respondents to revoke the registration cancellation. The court noted discrepancies in the cause title but identified the petitioner as the sole proprietor of the business. The core issue revolved around the timeline of events leading to the cancellation of registration and subsequent dismissal of the statutory appeal.

The writ petitioner's GST registration was cancelled due to non-filing of returns, prompting the petitioner to pursue remedies under the Tamil Nadu Goods and Services Tax Act, 2017. The statutory appeal against the cancellation was dismissed by the Appellate Authority on grounds of limitation. The court delved into the statutory provisions under Section 107 of the TN-GST Act, which prescribe a three-month limitation period from the date of communication of the order, extendable by one month. The computation of dates was guided by the Dodds Vs. Walker principle, aligning with the last day of the succeeding English calendar month.

In analyzing the limitation period, the court considered the impact of the COVID-19 situation, referencing a Supreme Court order extending the limitation period until 28.02.2022. Despite the extension, the petitioner failed to file the appeal within the revised timeline, rendering the order non-enforceable in their favor. Consequently, the court found no grounds to interfere with the impugned order, leading to the dismissal of the writ petition.

As a concluding remark, the court informed the petitioner of the option to reapply for GST registration, ensuring a prompt consideration of the application within legal parameters. The judgment culminated in the dismissal of the writ petition without any cost implications.