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2021 (9) TMI 1189 - HC - GSTRevocation of cancellation of registration of petitioner - appeal was dismissed on the ground that appeal has not been filed within the time allowed for filing the appeal under Section 107 of the Act - registration was cancelled for the reason that the petitioner has not filed the returns of the GST for continuous six months - Principles of natural justice - HELD THAT - Upon perusal of the appellate order, it is evident that the appeal was dismissed on the very first date on the ground of limitation without affording any opportunity of hearing to the petitioner to explain the delay in filing the appeal. In the facts and circumstances of the case, it is deemed proper to direct the Appellate Authority to decide the appeal of the petitioner on merits within a period of two months from the date of communication of the order without being influenced by the order dated 17.6.2021 passed by the Appellate Authority. The writ petition is disposed of.
Issues:
Challenge to order dismissing appeal against cancellation of GST registration due to delay in filing appeal within the allowed time period. Analysis: The petition was filed seeking to quash the order dated 17.6.2021 that dismissed the appeal against the cancellation of registration under the Goods & Service Tax Act, 2017. The Appellate Authority dismissed the appeal citing non-compliance with the time limit for filing the appeal under Section 107 of the Act. The registration was canceled due to the petitioner's failure to file GST returns for six consecutive months. The appeal was dismissed on the first day without giving the petitioner a chance to explain the delay in filing the appeal. The High Court directed the Appellate Authority to reconsider the appeal on its merits within two months from the date of communication of the order. The Court emphasized that the Appellate Authority should make the decision independently, without being influenced by the previous order dated 17.6.2021. Consequently, the writ petition was disposed of based on the above direction.
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