Sri. Kalyan Chakravarthy Naidu vs. The Superintendent
Held
The Court allowed the writ petition, remitting the matter back to the primary authority for reconsideration. This was done considering the absence of a constituted GST Tribunal and to ensure the petitioner was not left without remedy.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. Their appeal against this cancellation was dismissed as it was filed beyond the condonable period under Section 107 of the GST Act.
Key Issues
Whether the appellate authority has the power to condone delays beyond the prescribed period when the GST Tribunal is not yet constituted? Whether the petitioner should be denied a hearing on merits due to a technical delay in filing the appeal?
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 B.SYAMSUNDER
WRIT PETITION No.29004 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to declare the rejection of the appeal passed by the 4th respondent dated 13.10.2022 in Appeal No.72/2022 (GST) for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent on 22.09.2021 in Ref.No.ZA370921035038K as illegal, arbitrary and contrary to the provisions of the GST Act, 2017 and for a consequential direction.
The petitioner’s case is thus: (a) Vide reference No.ZA370921035038K, dated 22.09.2021, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 22.09.2021 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 21.08.2021. (b) Aggrieved thereby, the petitioner filed appeal before the 4th respondent and vide order dated 13.10.2022 in Appeal No.72/2022 (G) GST, the appeal was dismissed on the sole ground
2 that the appeal was filed with a delay of three months and twenty six days and as per Section 107 o
The judgment continues below.
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