Miryala Dinesh vs. Superintendent Central Taxes Department
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.
Facts
The petitioner's GST registration was cancelled for failure to file returns for six months. The appeal against this cancellation was dismissed due to being filed with a significant delay, exceeding the condonable period under Section 107.
Key Issues
Whether the appeal, filed beyond the condonable period, should be considered on merits, especially in the absence of a constituted GST Tribunal?
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.41422 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 21.01.2022 read with the order of the 2nd respondent 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.ZA3701220290922, dated 22.01.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 21.01.2022 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 07.01.2022. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order dated 19.09.2022 in Appeal No.63/2022 (G) GST, the appeal was dismissed on the sole ground that the appeal was filed with a delay of two months and nineteen
2 days and as per Section 107 of the GS
The judgment continues below.
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