9911796707
TMI Blog2024 (8) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-sections (3) and (4) of Section 107, the delay in filing the appeal by the petitioner-firm could have been extended by the appellate authority and the appeal filed on 26th August, 2023 which was within seven months from the date of order of cancellation was maintainable and could not have been rejected on the ground of delay. The appellate authority could have alternatively granted opportunity to the petitioner-firm to approach the appropriate authority under Section 30 for revocation of the cancellation of licence after paying the applicable penalty, fines, interest etc. Section 14 of the Limitation Act, 1963 provides exclusion of time spent in prosecuting the matter in wrong forum. This is admitted at the bar that the application of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner-firm not satisfactory, the GST registration of the petitioner-firm was cancelled by an order dated 3rd February, 2023 to be effective from 31st January, 2023. The petitioner-firm therefore filed an appeal under Section 107 of the GST Act which, as noticed above, has been dismissed. 3. Section 39 of the GST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/stipulations under Section 39 which every registered person/firm is required to comply. Section 45 provides a window to the registered person/firm for restoration of the registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground of delay. Besides this aspect of the matter, we are of the opinion that the appellate authority could have alternatively granted opportunity to the petitioner-firm to approach the appropriate authority under Section 30 for revocation of the cancellation of licence after paying the applicable penalty, fines, interest etc. Section 14 of the Limitation Act, 1963 provides exclusion of time spent in prosecuting the matter in wrong forum. This is admitted at the bar that the application of the Limitation Act is not excluded in the GST Act and, therefore, the benefit under Section 14 shall be available to the petitioner-firm, if necessary. 5. In the aforesaid circumstances, order dated 8th September, 2023 is set aside and this writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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