M/S. Rajasekhar Movva vs. Superintendent Of Central Tax
Held
The Court allowed the writ petition, remitting the matter back to the primary authority for reconsideration. This was done in the interest of justice, considering the non-constitution of the GST Tribunal and the relatively short delay in filing the appeal.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. The petitioner's appeal was dismissed by the appellate authority due to a delay of over two months and ten days, which exceeded the condonable period of one month under Section 107 of the GST Act.
Key Issues
Whether the appellate authority erred in rejecting the appeal solely on the ground of delay beyond the condonable period, especially in the absence of a constituted GST Tribunal?
Sections Cited
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.41284 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to set aside the impugned appeal order in Appeal No:GUN-GST-000-APP-103-22- 23, dated 18.11.2022 and the registration cancellation orders dated 25.04.2022 in reference No:ZA374022035054Y, which is upheld in the said appeal orders issued by the 2nd respondent and for a consequential direction.
The petitioner’s case is thus: (a) Vide reference No.ZA370422035054Y, dated 25.04.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 25.04.2022 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 13.04.2022. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order dated 18.11.2022 in Appeal No.GUN-GST-000-APP-103-22-23, the appeal was dismissed on the sole ground that the appeal was filed with a further delay of two
2 months and ten days and as per Section 107 of the GST Act, the delay could be condoned for a period of one
The judgment continues below.
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