2021 (9) TMI 1191 - HC - GST

Condonation of delay in filing appeal - petition appears to have been first presented before this Court more than two years after the impugned order came to be passed - Cancellation of registration of petitioner - violation of principles of natural justice - HELD THAT - The present petition has been filed more than two years after the order dated 05.09.2019 came to be passed. In absence of any credible explanation as to the delay, we do not find any ground exists to entertain the present petition under Article 226 of the Constitution of India, filed belatedly. The writ petition is dismissed leaving it open to the petitioner to avail its remedy of appeal. It is thus provided that in the event, the petitioner files an appeal within a period of two weeks' along with a copy of this order, that appeal may be dealt with and decided on its own merit, strictly in accordance with law.

Summary

Issues:
Challenge to cancellation of registration under U.P. GST Act, 2017 due to lack of natural justice and delayed filing of petition.

Analysis:
The petitioner challenged the cancellation of registration under the U.P. GST Act, 2017, citing a violation of the principle of natural justice. The petitioner contended that the issuance of a show cause notice before canceling the registration is essential, relying on a precedent from the Division Bench of the Court. The Court noted that the petition was filed more than two years after the impugned order, without a credible explanation for the delay. The Standing Counsel argued that the petitioner should have been aware of the cancellation through the GST portal, and there was no genuine reason for the delay from March 2020 to September 2021.

On the merits of the case, the petitioner's counsel argued that apart from the lack of response to the notice, no valid grounds were provided in the cancellation order. After hearing both parties and examining the record, the Court found that the delay in filing the petition without a credible explanation rendered it untenable under Article 226 of the Constitution of India. Consequently, the writ petition was dismissed, allowing the petitioner to pursue an appeal within two weeks from the date of the order.

The Court clarified that the dismissal of the petition does not prejudice the petitioner's right to seek fresh registration. The judgment highlights the importance of timely legal actions and adherence to procedural requirements in matters concerning registration cancellations under the U.P. GST Act, 2017.