Rbpl Ritpl Jv vs. The GST Officer
Held
The Court held that in the absence of a constituted GST Tribunal, it would be just and proper to remit the matter back to the primary authority for reconsideration. This was to ensure the petitioner is not left without a remedy.
Facts
The petitioner's GST registration was cancelled for non-filing of returns. The appeal against this cancellation was rejected as it was filed beyond the condonable period of 30 days as per Section 107 of the GST Act.
Key Issues
Whether the appellate authority correctly rejected the appeal solely on the ground of delay, and if the absence of a GST Tribunal warrants remitting the matter for reconsideration.
Sections Cited
Section 107, Section 109, Rule No.22(3)
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.37109 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 20.10.2022 passed by the 3rd respondent vide Endorsement No.ZD3710220070885 in A.O. No.DIN3702102242684 for not filing the appeal in time coupled with the cancellation of registration issued by the 1st respondent in Form GST REG-19 r/w Rule No.22(3) of the CGST/SGST Act 2017 on 03.01.2022 as arbitrary and illegal and pass suitable orders.
The petitioner’s case is thus: (a) Vide reference No.ZA3701220010784, dated 03.01.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 01.05.2021 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 02.12.2021. (b) Aggrieved thereby, the petitioner filed appeal before the 3rd respondent and vide order No.ZD3710220070885, dated
2 20.10.2022, the appeal was dismissed on the sole ground that the appeal was filed with a delay of 78 days and as per Section 107 of
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.