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TMI Blog2024 (2) TMI 1368X X X X Extracts X X X X X X X X Extracts X X X X ..... d not been obeyed and an Order had not been passed - the contents of this letter clearly show that the Petitioner had not received the said Order dated 31st March 2022 by e-mail on 4th April 2022, as contended by the Respondents. It is an admitted position that the Petitioner had filed the Appeal on 20th December 2022. Since, the Petitioner had filed the Appeal within a period of three months from the date of communication of the said Order on 20th September 2022, by virtue of the provisions of Section 107(1) of the CGST Act, the Appeal filed by the Petitioner is within limitation. The impugned Order dated 25th October 2023, which holds that the Appeal of the Petitioner is barred by limitation, will have to be set aside, and Respondent No. 2 will have to be directed to decide the Appeal of the Petitioner on merits - Petitioner s Appeal is restored. - G. S. KULKARNI FIRDOSH P. POONIWALLA, JJ. For the Petitioner : Mr. Brijesh Pathak. For the Respondent. : Mr. Karan Adik a/w. Mrs. Sangeeta Yadav JUDGEMENT (PER FIRDOSH P. POONIWALLA, J.) :- 1. Rule. Rule made returnable forthwith. Heard finally by consent of the parties. 2. The present W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. By its letter dated 9th September 2022 addressed to Respondent No. 3, the Petitioner referred to the Order dated 14th March 2022 passed by this Court, wherein Respondent No. 2 was directed to take a decision within four weeks from the date of appearance of the Petitioner. The Petitioner recorded that, although it had appeared though its Advocate on 22nd March 2022, even then, after a lapse of more than five months, the directions of this Court had not been obeyed. By the said letter, the Petitioner called upon Respondent No. 2 to revoke the Order dated 12th April 2021, cancelling its registration. 10. It is the case of the Petitioner that the Respondents furnished to the Petitioner a copy of the said Order dated 31st March 2022 on 20th September 2022. Upon receipt of the said Order, the Petitioner was unable to file an Appeal before Respondent No. 2 in the manner prescribed under Rule 108 of the CGST Rules i.e. though the GST Portal. Hence, the Petitioner filed a physical Appeal before Respondent No. 2 on 20th December 2022, i.e., within the statutory period of limitation as prescribed by Section 107 of the CGST Act from 20th September 2022 i.e., the date on which a copy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to be decided by Respondent No. 2 as per law. Further, Mr. Pathak drew our attention to Paragraph Nos. 8 and 9 of the said Order dated 12th September 2023, wherein, this Court had referred to the Petitioner s letter dated 9th September 2022. Mr. Pathak submitted that the case of the Petitioner, based on the said letter dated 9th September 2022, had not been considered by Respondent No. 2 at all whilst passing the impugned Order dated 25th October 2023. This was despite the clear directions of this Court that all the facts and circumstances would have to be considered whilst deciding whether the Appeal of the Petitioner was barred by limitation or not. 17. Further, Mr. Pathak submitted that the said letter dated 9th September 2022 clearly showed that the Petitioner was not aware of the Order dated 31st March 2022. The Petitioner received the Order dated 31st March 2022 only on 20th September 2022, after it had addressed the said letter dated 9th September 2022 to Respondent No. 3. The Petitioner thereafter filed the Appeal on 20th December 2022, within the statutory period of three months as provided by Section 107 of the CGST Act. 18. Mr. Pathak further submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5949 of 2007 to submit that Respondent No. 2 did not have any power to condone the delay beyond the further period of one month provided by Section 107(4) of the CGST Act. FINDINGS: 22. Sub-section (1) and (4) of Section 107 of the CGST Act are relevant for the purposes of the present case and are set out hereunder:- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (4) The Appellate Authority may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months or six months, as the case may be, allow it to be presented within a further period of one month. 23. By virtue of the provisions of sub-section (1) of Section 107 any person aggrieved by any decision or order can Appeal to the Appellate Authority within three months from the date on which the said decision or order is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not aware of the Order dated 31st March 2022 till the date of addressing the said letter dated 9th September 2022 as, otherwise, the Petitioner would not have stated what has been stated by it in the said letter. 27. In these circumstances, we are inclined to accept the submission of the Petitioner that it received the Order dated 31st March 2022 only on 20th September 2022, after it had addressed the said letter dated 9th September 2022 to the Respondents. As stated earlier, it is an admitted position that the Petitioner had filed the Appeal on 20th December 2022. Since, the Petitioner had filed the Appeal within a period of three months from the date of communication of the said Order on 20th September 2022, by virtue of the provisions of Section 107(1) of the CGST Act, the Appeal filed by the Petitioner is within limitation. 28. For the aforesaid reasons, we are of the view that the impugned Order dated 25th October 2023, which holds that the Appeal of the Petitioner is barred by limitation, will have to be set aside, and Respondent No. 2 will have to be directed to decide the Appeal of the Petitioner on merits. 29. For the aforesaid reasons, we hereby pass the follo ..... 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