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2022 (5) TMI 1078 - HC - GSTMaintainability of appeal - period of limitation - case of the petitioner is that the order dated 26.11.2018 was uploaded on common GST portal and, therefore, in terms of the Removal of Difficulties order dated 25.6.2020, the date of service of the order shall be considered as 31.8.2020 and limitation shall start from the aforesaid date - HELD THAT - The Standing Counsel does not dispute the fact that the issue involved in the present case is squarely covered by the judgment of this Court in M/S J.K. Infratech vs. Additional Commissioner Anr. 2022 (3) TMI 909 - ALLAHABAD HIGH COURT . In view of the Removal of Difficulties order dated 25.6.2020 and the fact that the order dated 26.11.2018 was uploaded on the common GST portal, the order dated 26.11.2018 would be deemed to have been served on the petitioner on 31.8.2020. The limitation for filing the appeal stood suspended through different orders of the Supreme Court till 28.2.2022. The appeal filed by the petitioner cannot be held to be time barred as the same was filed on 1.12.2021. The matter is remitted back to the appellate authority to hear and decide the appeal filed by the petitioner on merits treating the same to have been filed within time.
Issues:
Challenge to order dismissing appeal on grounds of limitation under Section 107(4) of U.P. GST Act, 2017. Analysis: The petition challenges the order dated 23.12.2021, dismissing the petitioner's appeal against the cancellation of its registration due to being time-barred. The impugned order stated the limitation to file the appeal under Section 107(4) of U.P. GST Act, 2017 was 25.3.2019, while the appeal was filed on 1.12.2021. The petitioner argued that the order dated 26.11.2018 was uploaded on the common GST portal, and as per the Removal of Difficulties order dated 25.6.2020, the date of service should be considered as 31.8.2020, thereby suspending the limitation period. Additionally, the petitioner contended that the period of limitation was further suspended by Supreme Court orders until 28.2.2022, making the appeal filed on 1.12.2021 within the time limit. The Court acknowledged that the issue was similar to a previous judgment and held that the order dated 26.11.2018 would be deemed served on the petitioner on 31.8.2020, with the limitation period suspended until 28.2.2022 due to Supreme Court orders. Consequently, the appeal filed on 1.12.2021 was within the permissible time frame. The impugned order dated 23.12.2021 was quashed, and the matter was remitted back to the appellate authority to consider the appeal on its merits, treating it as filed within the stipulated time. In conclusion, the petition was allowed, and the petitioner succeeded in challenging the dismissal of the appeal on limitation grounds. The Court's decision was based on the interpretation of statutory provisions, previous judgments, and the suspension of the limitation period, ensuring the petitioner's right to have their appeal heard on its merits.
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