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2023 (12) TMI 288 - HC - GSTRestoration of Appeal filed by the Petitioner - appeal decided without considering the period of limitation for filing of appeal in terms of provisions of Section 107 of the CGST Act / RGST Act - HELD THAT - Hon ble Supreme Court on 10.1.2022, while taking cognizance for Extension of Limitation (Miscellaneous Application No.21/2022 in MA 665/2021 in SMW(C) No.3/2020) 2022 (1) TMI 385 - SC ORDER has passed a general order and observed that in case where the limitation would have expired during the period between 15.03.2020 till 28.02.2022, all the affected persons shall have a limitation period of 90 days from 01.03.2022. Taking into consideration the overall facts and circumstances of the case and keeping in view the order dated 10.1.2022 passed by the Hon ble Supreme Court, it is opined that the respondents were required to decide the appeal filed by the petitioner on merits while condoning the delay. The order dated 5.1.2022 passed by the appellate authority is set aside. The appellate authority is directed to decide the appeal filed by the petitioner against cancellation of GST Registration on merits expeditiously while treating the same within limitation - Petition allowed.
Issues involved:
The issues involved in the judgment are the cancellation of GST registration, the filing of an appeal beyond the prescribed time limit, the application for revival of the appeal, and the condonation of delay. Cancellation of GST Registration: The petitioner's GST registration was canceled by the competent authority, leading to the need for an appeal under Section 107 of the Central Goods and Service Tax Act, 2017 within a specified time frame. Filing of Appeal Beyond Time Limit: The petitioner filed the appeal after the deadline of 15.12.2021, which resulted in the appellate authority dismissing the appeal as time-barred on 5.1.2022. Application for Revival of Appeal: Following a general order by the Hon'ble Supreme Court allowing an extended limitation period for cases affected between 15.03.2020 and 28.02.2022, the petitioner applied for revival of the appeal, which was not responded to by the appellate authority. Condonation of Delay: The petitioner sought condonation of the delay in filing the appeal, emphasizing the bonafide nature of the delay and the need for a decision on the appeal on its merits. Judgment Summary: The High Court, considering the order passed by the Hon'ble Supreme Court regarding the extended limitation period, directed the respondents to decide the appeal filed by the petitioner on its merits while condoning the delay. The order dated 5.1.2022 by the appellate authority was set aside, and the appellate authority was instructed to expedite the decision on the appeal against the cancellation of GST registration within the limitation period. Conclusion: The writ petition was allowed, and the appellate authority was directed to handle the appeal promptly, ensuring a fair consideration of the petitioner's case within the specified time limits.
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