Cause title — parties, addresses and appearances
HON’BLE SRI JUSTICE RAVI NATH TILHARI
&
HON’BLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33509 of 2023
ORDER:
Heard Ms. Jyothi Ratna Anumolu, learned counsel for the
petitioner
and
Sri
S.A.V.Sai
Kumar,
learned
Assistant
Government Pleader for Commercial Tax-I for the respondents.
2.
With the consent of learned counsels for the parties, the
present writ petition is being decided finally at this stage.
3.
The petitioner’s GST registration was cancelled by order
dated 13.03.2023 after show cause notice dated 14.01.2023.
The petitioner filed appeal under Section 107 of Andhra Pradesh
Goods and Services Tax Act, 2017 (for short ‘APGST Act’) which
was rejected at the admission stage on the ground that it was
barred by limitation and beyond the condonable statutory
period.
4.
The appeal was beyond the condonable period by 128
days. Under Section 107 of APGST Act, the appeal was to be
filed within a period of limitation, in the present case, three
months. The condonable period thereafter was one month. The
appellate authority under the statutory provision has no power
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to condone the delay beyond the condonable statutory period.
Consequently, the appeal was rejected.
5.
Learned counsel for the petitioner submits that the cause
of the delay in not preferring the appeal within the statutory
period as also the condonable period was that the petitioner’s
health was not good and he was on bed rest. In this regard para
Nos.4 & 7 of the affidavit have been referred.
6.
The learned counsel for the petitioner has placed reliance
in W.P.No.17349 of 2023 decided on 04.08.2023, in which a
Coordinate Bench of this Court, after finding that the sufficient
cause was shown to condone the delay in filing the appeal,
remitted the matter to the appellate authority, by imposing the
condition for payment of Rs.20,000/-.
7.
Learned Government Pleader for Commercial Tax submits
that considering the judgment of the coordinate Bench, the
present matter may also be decided finally.
8.
We have considered the submissions advanced.
9.
In para-4 of the affidavit it is deposed that the petitioner
had undergone surgery and was unable to look after his
business. In para-7 of the affidavit it is submitted that the order
of cancellation of registration was not communicated to the
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petitioner physically and on account of the petitioner’s health
condition, the petitioner could also not be aware of the
impugned order.
10.In Ex.P3 annexed FORM GST APL-01 para-17 also it is mentioned that ‘reasons for delay – Health is not well... took bed rest’.
11.The cause as shown in the affidavit is sufficient.
12.Though the impugned order in view of Section 107 of APGST Act does not suffer from any illegality, as the appellate authority cannot condone the delay beyond statutory condonable period but considering that there was sufficient cause for not preferring appeal in time, the interest of justice requires condonation of the delay. The appeal is a valuable statutory right. In exercise of writ juri iction to do complete justice and provide opportunity of hearing on merits of the appeal, we condone the delay by imposing costs of Rs.20,000/-. The appellate authority shall consider and decide the appeal on merits in accordance with law, expeditiously. The Costs shall be deposited in two (02) weeks from the date of receipt of copy of this order before the appellate authority.
13.The Writ Petition is allowed in the aforesaid terms.
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As a sequel thereto, miscellaneous petitions, if any pending, shall also stand dismissed. __________________________ RAVI NATH TILHARI, J
____________________ HARINATH.N, J
Date: 09.01.2024 AG
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172 HON’BLE SRI JUSTICE RAVI NATH TILHARI & HONOURABLE SRI JUSTICE HARINATH.N
WRIT PETITION NO.33509 of 2023
Date: 09.01.2024
AG
