2024 (8) TMI 1131 - HC - GST

Time limitation - petitioner had already requested for cancellation of its registration way-back in the year 2020, and the impugned order was passed in December, 2023, thus, same was not in their knowledge - HELD THAT - It is noticed that the petitioner had been conveyed the order only in April 2024, and therefore, the appeal could have been filed only after April 2024, within the stipulated period of 60 days i.e. the date when the order was communicated to the petitioner. However, the provision only states that the limitation would count from the date of passing of the order. The contention of learned counsel for the petitioner is accepted that the petitioner was prevented from filing appeal within time - since there is a provision for filing of appeal, and the said provision necessary implies that the factual aspects shall be examined by the Appellate Authority. Petition disposed off.

Summary

The petitioner filed a Writ Petition to quash an order by the Taxation and Excise officer dated 30.12.2023. The petitioner, a company engaged in animal health products, argued that they were not informed about the order until April 2024, after which they filed the petition due to the expired appeal period. The court accepted the petitioner's contention and directed the Appellate Authority to examine the appeal within 15 days, preferably within three months. Case disposed of.