2023 (6) TMI 944 - HC - GST

Cancellation of registration of petitioner - manual copy of the appeal required to be filed within 7 days of e-filing was filed with a delay of 2 days - HELD THAT - The appeal has been filed online by the petitioner on the GST portal. The applicable provision requires the petitioner to file a manual copy of the appeal within 7 days of e-filing. Thus when the appeal was presented before the office of the appellate authority during the 2nd week of May 2023 the appellate authority noted that the same had been filed with a delay of 2 days and hence the same was not received for issue of necessary form in GST APL02. It is hence that this Writ Petition has come to be filed challenging the order of cancellation of registration. The delay of 2 days in filing the appeal is condoned and the challenge to the order of assessment is rejected. The petitioner is permitted to re-present the appeal papers within a period of one (1) week from today and if so re-presented R2 shall receive the appeal without reference to limitation but ensuring compliance with all other statutory conditions including pre-deposit take the appeal on file issue notice to the petitioner hear it and dispose the same in accordance with law. Petition dismissed.

Summary

Issues involved:
The petitioner challenges an order of cancellation of registration under the Tamil Nadu Central Goods and Services Tax Act, 2017. The main issue is the delay of 2 days in filing a statutory appeal and whether this delay can be condoned.

Delay in Filing Statutory Appeal:
The petitioner filed a statutory appeal before the first appellate authority with a delay of 2 days, citing lack of awareness of procedural technicalities. The delay was explained in an affidavit, stating that there was no communication to draw attention to the order uploaded in the GST portal. The Court considered the reasons provided and decided to condone the delay, allowing the petitioner to pursue the appeal.

Procedural Compliance and Remedy:
The appeal was filed online on the GST portal, but the manual copy was not submitted within the required 7 days of e-filing. The appellate authority did not receive the appeal for issuing the necessary form due to the 2-day delay. The petitioner sought remedy through a Writ Petition challenging the cancellation of registration. Both counsels agreed that the appropriate course of action is to permit the petitioner to pursue the statutory appeal, considering the minor nature of the delay and the genuine explanation provided.

Court Decision:
The Court, after condoning the 2-day delay in filing the appeal, rejected the challenge to the order of assessment. The petitioner was granted one week to re-present the appeal papers. Respondent 2 was directed to receive the appeal without limitation constraints but ensuring compliance with all statutory conditions. The Writ Petition and related Miscellaneous Petitions were dismissed, with no costs imposed, providing the petitioner with the liberty to proceed with the appeal.