M/S. Aishwarya Constructions vs. Union Of INDIA
Held
The Court held that since the GST Tribunal has not been constituted, the petitioner should not be left without a remedy. The matter was remitted back to the primary authority for reconsideration.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. The appeal filed against this cancellation was dismissed by the appellate authority as time-barred, with a delay of over two years and seven months.
Key Issues
Whether the appellate authority has the power to condone delay beyond the prescribed period when the GST Tribunal is not constituted. Whether the petitioner should be denied a remedy on a technical ground in the absence of a functional appellate 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.38361 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to declare the action of the 2nd respondent in rejecting the Appeal No.38/2022 (T) GST filed by the petitioner dated 13.10.2022 on the ground as time-barred, as being illegal, arbitrary and pass suitable orders.
The petitioner’s case is thus: (a) Vide reference No.ZA370819014085D, dated 14.08.2019, the 3rd respondent cancelled the GST Registration of the petitioner w.e.f., 14.08.2019 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 01.08.2019. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order dated 13.10.2022 in Appeal No.38/2022 (T) GST, the appeal was dismissed on the sole ground that the appeal was filed with a delay of two years seven months and twenty days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal
2 was exceeding the limitation, the appellate authority is
The judgment continues below.
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