9911796707
TMI Blog2025 (4) TMI 1637X X X X Extracts X X X X X X X X Extracts X X X X ..... tant writ application has been preferred by the petitioner praying for the following reliefs: "(i) Certiorari for quashing of appellate order dated 23.11.2023 (Ann-9/ Pg. 51) passed by Joint Commissioner (Appeals), CGST & CX (Respondent No. 3) whereby appeal filed by the petitioner has been dismissed on ground of it being time barred. (ii) Certiorari for quashing of order dated 8.7.2022 (Ann-3/Pg. 29) passed by Superintendent, CGST & CX, Chaibasa Rural Range, Division-I, Jamshedpur (Respondent No. 4) by which registration of the petitioner has been cancelled under Section 29(2)(C) of the Central Goods and Services Tax Act, 2017 ("CGST Act"), i.e., for failure to furnish returns for six months. (iii) Mandamus directing the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that Petitioner has allegedly submitted a reply on 08.02.2022, which it did not, the reason for cancellation has been stated as "not responding in the matter." He submits that Petitioner's registration was cancelled from a retrospective date without any reason and as per Rule 23 of the CGST Rules, no application for revocation, where cancellation has been done on account of non-filing of returns, can be filed unless such returns have been filed along with interest and late fee. He further submits that due to extreme financial crisis, the return for February 2022 could be furnished on 19.09.2023, even though all previous returns were filed much before. Therefore, the Petitioner was precluded from filing the revocation application with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (2) .......................... (3) .......................... (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." ............................................" 7. On plain reading of Section 107 makes the position crystal clear that the appellate authority has no power to allow an appeal to be presented beyond the period of one mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irst proviso to Section 35 makes the position clear that the appeal has to be preferred within three months from the date of communication to him of the decision or order. However, if the Commissioner is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of 60 days, he can allow it to be presented within a further period of 30 days. In other words, this clearly shows that the appeal has to be filed within 60 days but in terms of the proviso further 30 days' time can be granted by the appellate authority to entertain the appeal. The proviso to sub-section (1) of Section 35 makes the position crystal clear that the appellate authority has no power to allow the appeal to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on the one hand, the petitioner did not file return regularly and thus has not complied with GST REG-17/31 issued to him in any manner; and on the other hand, the appellant filed appeal after delay of more than one year and three months which is admittedly beyond the period of limitation as per the Act. 11. Having regard to the aforesaid facts and circumstances, neither there is any perversity in the order of cancellation of GST registration; nor there is any necessity for interference with the appellate order, inasmuch as, the same has been filed beyond the statutory period of limitation. Though Mr. Mittal, Ld. Sr. Counsel had tried to draw attention of this Court towards the merits of the case but we are not going on merits of the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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