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2022 (9) TMI 479 - HC - GSTDelay in seeking revocation of the GST cancellation - bonafide reasons and sufficient cause, for the delay provided or not - HELD THAT - In view of the fact that the petitioner has explained the delay in seeking revocation of the GST cancellation by contending that the same was due to Covid-19 pandemic and on account of bonafide reasons and sufficient cause, it is opined that the Appellate Authority / respondent No.1 clearly committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside. It is also relevant to state that while passing the impugned order, respondent No.1 / Appellate Authority has failed to consider and appreciate the notification issued by the Central Government at Annexure Q whereby the time limit for making application and appeal seeking revocation of cancellation of registration was extended upto 30.09.2021 and the petitioner having filed an appeal on 12.08.2021, was entitled to the benefit of said notification and failure to appreciate this has resulted in erroneous conclusion. In view of the fact that the petitioner has offered valid and proper explanation as stated supra for not seeking revocation of the cancellation of the registration within the prescribed period, it is also necessary to set aside the cancellation order (Annexure B) and restore the GST registration in favour of the petitioner. Petition allowed.
Issues:
1. Setting aside the impugned Order-in-Appeal dated 25.10.2021 2. Setting aside the impugned order dated 17.07.2019 3. Directing the immediate restoration of the registration 4. Pass other or further orders as deemed fit Analysis: 1. The petitioner sought relief to set aside the Order-in-Appeal dated 25.10.2021 and the order dated 17.07.2019. The petitioner's GST registration was canceled by respondent No.2 on 17.07.2019, leading to an appeal by the petitioner on 12.08.2021 due to the Covid-19 pandemic. The Appellate Authority, respondent No.1, rejected the appeal and refused to condone the delay. The petitioner contended that the rejection was erroneous, citing decisions from various courts to support the claim. The court agreed with the petitioner, stating that the Appellate Authority erred in rejecting the appeal without valid reasons. The court noted that the petitioner's explanation for the delay was valid and that the Appellate Authority failed to consider a relevant notification extending the time limit for appeals. Therefore, the court set aside the impugned orders. 2. The learned counsel for the respondents argued against the petitioner's claims, stating that there was no merit in the petition. However, the court found in favor of the petitioner, emphasizing the valid reasons provided for the delay in seeking revocation of the GST cancellation. The court highlighted that the Appellate Authority's failure to consider the notification extending the time limit for appeals led to an erroneous conclusion. As a result, the court quashed the impugned orders dated 25.10.2021 and 17.07.2019. 3. The court directed respondent No.2 to restore the petitioner's GST registration promptly, within a period of four weeks from the date of receipt of the court's order. The court acknowledged the petitioner's valid explanation for the delay and the failure of the Appellate Authority to consider relevant notifications, leading to the restoration of the petitioner's GST registration. 4. In conclusion, the court allowed the petition, quashed the impugned orders, and directed the restoration of the petitioner's GST registration within a specified timeframe. The court's decision was based on the petitioner's valid reasons for the delay and the Appellate Authority's failure to consider crucial notifications, ensuring justice and equity in the case.
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