Rajdeep Info Techno Private Limited vs. The GST Officer
Held
The Court allowed the writ petition, noting that the GST Tribunal was not yet constituted. 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 against this cancellation was rejected by the appellate authority for being filed beyond the condonable period of delay.
Key Issues
Whether the appellate authority can condone delay beyond the statutory period when the GST Tribunal is not constituted? Whether the appeal rejection on technical grounds is justified when the petitioner has substantive grounds for restoration?
Sections Cited
Section 107, Section 109, Rule No.22(3)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
order in Appeal No.DIN 20221055AS000000D1EF in Appeal No.53/2022 (V) GST, 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.ZA3702220252053, dated 17.02.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.01.2022 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 02.12.2021. (b) Aggrieved thereby, the petitioner filed appeal before the 3rd respondent and vide order in Appeal No.VIZ-GST-000-APP-
2 042-22-23, dated 25.10.2022, the appeal was dismissed on the sole ground that the appeal was filed with a f
The judgment continues below.
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