2023 (9) TMI 1240 - HC - GST

Cancellation of GST registration of petitioner - time limitation - exclusion of time taken in filing the said application - HELD THAT - A Show Cause Notice appears to have been issued on 27.02.2023. However, the petitioner failed to reply to the same. Therefore, the application filed by the petitioner for revocation of the cancellation of registration was also rejected by the Assistant Commissioner, Thiruvanmiyur on 14.03.2023. The petitioner has filed a Statutory Appeal before the first respondent on 14.07.2023 with a delay of 39 days. The petitioner was thus prosecuting the application filed for revocation of cancellation of the registration by filing an application on 16.02.2023 under Section 30 of the GST Act which was rejected on 14.03.2023. The time taken in filing the said application is liable to be excluded. The Court is inclined to dispose this writ petition by directing the respondents to consider the petitioner's appeal and pass appropriate orders on merits and in accordance with law without reference to the limitation on its turn - Petition disposed off.

Summary

Issues involved:
The judgment involves challenging an Impugned Order passed by the Appellate Commissioner rejecting an appeal against the cancellation of registration on the ground of limitation.

Impugned Order and Legal Provisions:
The Impugned Order discussed various legal provisions governing the time limit for appeals to the Appellate Authority, citing Section 107 of the CGST Act, 2017 which allows for extension of time under certain circumstances. The maximum time prescribed under the act for appealing before the appellate authority is four months from the date of communication of the decision or order.

Failure to File Appeal:
The judgment highlighted that the appellant failed to file an application for revocation of the cancellation of GST registration before the jurisdictional Deputy/Assistant Commissioner within the prescribed time frame. The appellant did not file the appeal before the Joint Commissioner (Appeals-II) within the due date, rendering the appeal time-barred.

Background and Application Rejection:
The petitioner received a Show Cause Notice but failed to respond, leading to the cancellation of registration. Subsequent applications for revocation of the cancellation were also rejected due to the petitioner's failure to reply to Show Cause Notices. The petitioner filed a Statutory Appeal with a delay of 39 days, seeking exclusion of time taken to file previous applications.

Court's Direction:
The Court disposed of the writ petition by directing the respondents to consider the petitioner's appeal on its merits and in accordance with the law, without being bound by the limitation period. The judgment concluded with observations and no costs awarded, closing the connected miscellaneous petition.