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TMI Blog2024 (10) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration of his GST number within a period of seven days from today. The Competent Authority shall restore GST number of the petitioner immediately, subject to the completion of all requisite formalities. The petitioner shall file the returns and deposit the taxes and penalty along with interest within a period of seven days. In the event the needful is not done by the petitioner within stipulated period, this order shall cease to be in operation. Petition disposed off. - HON BLE MR. JUSTICE SANJEEV KUMAR, JUDGE HON BLE MR. JUSTICE RAJESH SEKHRI, JUDGE For the Petitioner Through:- Mr. B. Tanveer Majid Jehangir, Advocate., Mr. Mudasir Bin Hassan, Advocate. Mr. Syed Musaib, Dy. AG. Mr. M. M. Dar, Advocate. Mr. Abid Malla, Advocate. Mr. Nisar Ahmad Bhat, Advocate. For the Respondent Through:- Mr. D. C. Raina, Advocate General, with Mr. Syed Musaib, Dy. AG. Mr. N. A. Dendroo, Advocate. JUDGMENT SANJEEV KUMAR J 1. The issues in these petitions i.e.: (i) Whether the Appellate Authority under Sub-section (4) of Section 107 of the Act of 2017 is competent to condone the delay in filing an appeal against a decision or order passed under the Act by an adjudicating authority beyond a peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantial justice. Therefore, while a statutory prohibition is a strong consideration to be kept in mind, yet it does not bar the jurisdiction of the High Court to condone the delay if it is of the opinion that application of delay barring statute would result in gross injustice. Each case is, thus, required to be evaluated on its specific facts and circumstances. 2. The petitioners in all these petitions are dealers registered under Jammu Kashmir Goods and Services Tax Act, 2017 [ the Act of 2017 ] under different registration numbers. They were assessed by the respective adjudicating authority under Section 73/74 of the Act of 2017 and certain demands were raised against them. Feeling dissatisfied and aggrieved by the orders passed by the adjudicating authorities, the petitioners preferred statutory appeals before the Appellate Authority under Section 107 of the Act of 2017. The appeals preferred by the petitioners-assessees were not entertained and rejected indicating the reason for rejection as delay in submission of appeals 3. Since the Government is yet to constitute Appellate Tribunal, as such, the petitioners, feeling aggrieved by rejection of their appeals, are before us i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be kept open ended for indefinite period and the timelines prescribed in the statute are required to be respected and complied with. WP(C) No. 1825/2024 6. In the instant case, the order under Section 73 of the Act of 2017 was passed by the adjudicating authority concerned on 22.11.2023 and the same was communicated to the petitioner on the same day through GST Portal (Email/SMS). The order was communicated to the petitioner on his phone No.9797777644 and Email Id. [email protected] The appeal was filed by the petitioner before the appellate authority on 28.05.2024 i.e. after seven months and six days. There was, thus, a delay of three months beyond the period of thirty days prescribed under Section 107 (4) of the Act of 2017. In this case also, the petitioner had not moved any separate application seeking condonation of delay and rightly so, as the petitioner was aware that the condonation of delay beyond thirty days was not permissible in view of the express provisions of Sub-section (4) of Section 107 of the Act of 2017. In the memo of appeal no reason for condonation of delay was given by the petitioner. 7. It is not the case of the petitioner that he was not com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue shall be re-examined and necessary correction, if any required in the assessment order, shall be made. We make it clear that we do not intend to return any finding on merits and instead leave it to the Assessing Authority to re-visit the order of assessment if the same is required in the light of the aforesaid facts brought to the notice of the Assessing Authority and projected double payment of GST. WP(C) No.1443/2024: 12. In the instant case, the order impugned in the appeal before the appellate authority was passed on 12.12. 2023 under Section 73 of the Act of 2017. The order was communicated to the petitioner on the same day through GST Portal (mail/SMS). The order was communicated to the petitioner on his phone No.+9188997749449 and Email Id. [email protected] The appeal was preferred by the petitioner before the appellate authority on 16.05.2024 i.e. after a period of five months and four days of the communication of the order. There was, thus, a delay of three months and four after the expiry of the period of thirty days envisaged under Section 107 (4) of the Act of 2017. No separate application was filed by the petitioner seeking condonation of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 107 (4) of the Act of 2017. No separate application was filed by the petitioner seeking condonation of delay. No reason for condonation of delay was given by the petitioner in the memo of appeal. 16. It is not the case of the petitioner that he was not communicated the order impugned by the adjudicating authority in time or that his appeal was within the prescribed period of limitation reckoned from the date of communication of the order. The petitioner also does not plead any legal disability, which prevented him from preferring the appeal in time. 17. In view of the aforesaid facts and circumstances, we are of the considered opinion that the case of the petitioner herein also does not fall under exceptional circumstances explained above, which would warrant interference by this Court in the exercise of extra ordinary writ jurisdiction conferred by Article 226 of the Constitution of India. WP(C) No. 2628/2023: 18. In the instant case, the order impugned in the appeal before the appellate authority was passed on 09.03.2022 under Section 73 of the Act of 2017. The order was communicated to the petitioner on the same day through GST Portal (mail/SMS). The appeal was preferred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the petitioner w.e.f. 01.06.2022. 22. Aggrieved of the cancellation of registration, the petitioner filed an appeal under Section 107 of the GST Act, 2017 before the Appellate Authority State Taxes, Appeals-II Kashmir Division, Srinagar. The appeal came to be dismissed by the Appellate Authority vide order dated 18.03.2024, on the ground that the same was barred by limitation. This is how the petitioner has invoked the Article 226 of the Constitution of India, seeking inter alia a direction to the respondents to restore his registration cancelled in terms of the order dated 01.06.2022. 23. Similar cases have come up before this Court, wherein, subject to the petitioners undertaking to deposit the tax and penalty along with interest in accordance with the GST Act, 2017, a direction has been issued to the Competent Authority to restore the registration of the said petitioners. The aforementioned orders have been passed on the concession given by the respondents to restore the registration of the defaulting dealers, provided they comply with law, by submitting the returns and depositing the sales tax and other dues payable by them under the GST Act, 2017. 24. Having heard le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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