2023 (10) TMI 381 - HC - GST

Declination to condone the delay of 132 days in filing appeal - cancellation of petitioner's GST Registration - amnesty scheme - HELD THAT - The Government has itself issued a notification giving amnesty to file application vide G.O.Ms.No.36, Commercial Taxes and Registration (B1) dated 05.04.2023 holding that For the purposes of this notification, the person who has failed to apply for revocation of cancellation of registration within the time period specified in Section 30 of the said Act includes a person whose appeal against the order of cancellation of registration or the order rejecting application for revocation of cancellation of registration under Section 107 of the said Act has been rejected on the ground of failure to adhere to the time limit specified under sub-section (1) of Section 30 of the said Act. Petition closed.

Summary

Issues involved: Challenge to Impugned Order declining to condone delay in filing appeal against cancellation of GST Registration, consideration of government notification providing amnesty for revocation of cancellation of registration.

Impugned Order Challenge: The petitioner filed W.P. No. 3877 of 2023 challenging the Impugned Order declining to condone the delay of 132 days in filing appeal against the order cancelling the petitioner's GST Registration. The Impugned Order stated that an appeal presented after a period of four months from the date of receipt of the decision shall not be entertained. The appellant filed the appeal after a delay of one month and nine days beyond the condonable limit, resulting in the dismissal of the appeal.

Government Notification Amnesty: A government notification issued amnesty for filing applications for revocation of cancellation of registration under certain conditions. The notification allowed registered persons, whose registration was cancelled on or before a specified date, to apply for revocation until a further specified date. The application for revocation required filing after furnishing returns due and payment of any amounts due as tax, interest, penalty, and late fee. The notification specified no further extension of the time period for filing the application for revocation.

Judgment: The Writ Petition in W.P. No. 3887 of 2023 was closed, granting the petitioner liberty to approach the authorities in accordance with the government notification. Similarly, Writ Petition in W.P. No. 3880 of 2023 was also closed with the same liberty. The petitioner was directed to pay necessary charges towards late filing fee and other amounts as specified in the notification. If the petitioner filed the application, their registration would be restored as per the terms of the notification. No costs were imposed, and connected miscellaneous petitions were closed.