Simhadri Shipping And Logistics Private Limited vs. Goods Service Tax Officer
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 absence of a constituted GST Tribunal.
Facts
The petitioner's GST registration was cancelled for failure to file returns. The appeal against this cancellation was dismissed by the appellate authority due to being filed beyond the condonable period.
Key Issues
Whether the appellate authority erred in dismissing the appeal solely on the ground of delay, and if the absence of a GST Tribunal necessitates remitting the matter for reconsideration.
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 DUPPALA VENKATA RAMANA
WRIT PETITION No.39904 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to declare the action of the 1st respondent in cancelling the petitioner’s GST registration by order dated 11.04.2022 and the order of 2nd respondent dated 29.11.2022, contrary to the provisions of Section 29(2) of the Andhra Pradesh Goods and Service Tax Act, 2017, as illegal, arbitrary, without jurisdiction and pass such other order.
The petitioner’s case is thus: (a) Vide reference No.ZA370322026688E, dated 19.03.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 19.03.2022 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 19.03.2022. (b) Aggrieved thereby, the petitioner filed appeal before the 2nd respondent and vide order No.ZD371122018026X, dated 29.11.2022, the appeal was dismissed on the sole ground that the appeal was filed with a delay of 134 days and as per Section 107 of
2 the GST Act, the delay could be condoned for a period
The judgment continues below.
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