2024 (10) TMI 1019 - HC - GST

Rejection of appeal on the ground of being filed after expiry of limitation period as envisaged under Section 107 of the Central Goods and Services Tax Act 2017 - Registration of the Petitioner has been cancelled for failure to furnish the returns for a continuous period of six months - HELD THAT - The instant case is squarely covered by the judgment ABDUL SATAR VERSUS THE PRINCIPAL COMMISSIONER CENTRAL GOODS AND SERVICE TAX CX THE JOINT COMMISSIONER (APPEALS) CGST CX (APPEALS) THE SUPERINTENDENT CGST CX RANGE-1 RAMGARH DIVISION 2024 (3) TMI 780 - JHARKHAND HIGH COURT where it was held that The provisions under sections 30 45 46 47 etc. are intended at providing opportunity to the defaulter Firm so as the Firm continues its business. Therefore a liberal approach is required to be taken in the matters like the present proceeding notwithstanding the period prescribed under section 30 of the GST Act having been lapsed hence the same may be disposed of in terms of the said judgment. Petition disposed off.

Summary

The petitioner sought to quash an order rejecting their appeal due to late filing and canceling their registration for failure to file returns. The case was disposed of in line with a previous judgment on a similar matter.