Dharyaketan Patra vs. Goods And Service Tax Officer State Taxes
Held
The Court allowed the writ petition, remitting the matter back to the primary authority. This was done in the interest of justice, considering that the GST Tribunal had not been constituted, leaving the petitioner without further remedy.
Facts
The petitioner's GST registration was cancelled for failure to file returns for six months. The appeal against this cancellation was dismissed by the appellate authority due to a delay of 47 days, exceeding the condonable period of 30 days under Section 107 of the GST Act.
Key Issues
Whether the appellate authority erred in rejecting the appeal solely on the ground of delay, especially when the GST Tribunal was not constituted. The issue also concerns the availability of alternative remedies.
Sections Cited
Section 29(2), Section 107, Section 109
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE U.DURGA PRASAD RAO AND HON’BLE SRI JUSTICE T.MALLIKARJUNA RAO
WRIT PETITION No.42201 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus declaring the action of the 1st respondent in cancelling the petitioner’s GST registration by order dated 14.06.2022 read with the order of the 2nd respondent dated 21.12.2022 in rejecting the appeal, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017 as illegal, arbitrary, without jurisdiction and for a consequential direction.
The petitioner’s case is thus: (a) Vide reference No.ZA370622022932N, dated 14.06.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.12.2021 for the reason of failure on the part of the petitioner to file returns for a period of six months prior to issuance of the show-cause notice dated 03.06.2022. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order dated 21.12.2022 in Special Appeal No.SPL/VJA-II/336/2022-23, the appeal was dismissed on the sole
2 ground that the appeal was filed with a delay of 47 days and as per Section 1
The judgment continues below.
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