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2024 (3) TMI 160 - HC - GSTMaintainability. - appeal dismissed on the ground of time limitation - Cancellation of GST registration - HELD THAT - The appellate authority noticed that the appeal was filed on 30.08.2023, which was 132 days after the period for which delay could be condoned. The said finding is factually correct. Nonetheless, the admitted position is that the petitioner filed all its returns and that the last of such returns was filed on 31.08.2023. The petitioner has also categorically asserted that all tax dues, including interest and fees relating thereto, were duly discharged. By taking into account the overall facts and circumstances, this is an appropriate case to direct the appellate authority to consider the appeal on merits. The appellate order impugned herein is quashed and the matter is remanded for re-consideration - Petition disposed off.
Issues involved: Challenge to appellate order rejecting appeal against cancellation of GST registration, interpretation of Section 30(1) of the CGST Act, applicability of Rule 23(1) of the CGST Rules, consideration of benefit under amnesty scheme, impact of belated filing of returns on petitioner's case.
Summary: 1. The petitioner's appeal against the cancellation of its GST registration was rejected by an appellate order dated 29.09.2023. The petitioner contended that the time limit prescribed by Section 30(1) of the CGST Act should be calculated from the date of filing relevant returns, citing Rule 23(1) of the CGST Rules. Alternatively, they sought the benefit of an amendment to Section 30 and Rule 23, as well as the amnesty scheme in light of the registration cancellation effective from 08.10.2022. 2. The respondents argued that no benefit should accrue to the petitioner due to belated filing of returns, relying on Section 39 of the CGST Act. The impugned order dismissed the appeal on grounds of limitation, noting a delay of 132 days in filing the appeal. However, the petitioner had filed all returns by 31.08.2023, with all tax dues discharged. Considering the overall circumstances, the Court found it appropriate to remand the matter for the appellate authority to consider the appeal on merits. 3. Consequently, the appellate order was quashed, and the matter was remanded for re-consideration. The appellate authority was directed to dispose of the appeal on merits within sixty days from the date of receipt of the order, providing a reasonable opportunity to the petitioner. The case was disposed of with no costs incurred, and a related miscellaneous petition was closed.
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