M/S. Psr Constructions vs. Goods And Services 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 that the GST Tribunal has not been constituted and the petitioner was left without further remedy.
Facts
The petitioner's GST registration was cancelled for failure to file returns. The petitioner's appeal was rejected by the appellate authority due to a delay of 48 days, exceeding the condonable period of 30 days as per Section 107 of the GST Act.
Key Issues
Whether the appellate authority erred in rejecting the appeal solely on the ground of delay beyond the condonable period, especially in the absence of a constituted GST 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.34339 of 2022
ORDER: (per UDPR, J)
The petitioner seeks writ of mandamus to set aside the impugned appeal rejection order dated 08.09.2022 passed by the 3rd respondent in Appeal No.AD3707220027950 and consequently, also to set aside the cancellation of registration in Form GST REG-19, dated 14.02.2022, vide Ref.No.ZA3702220206406, passed by the 1st respondent in cancelling the GSTN No.37AHGP P0612GIZL, as arbitrary and illegal and pass suitable orders.
The petitioner’s case is thus: (a) Vide reference No.ZA3702220206406, dated 14.02.2022, the 1st respondent cancelled the GST Registration of the petitioner w.e.f., 31.03.2021 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.ZD3709220046874, dated 08.09.2022, the appeal was dismissed on the sole ground that the
2 appeal was filed with a delay of 48 days and as per Section 107 of the GST Ac
The judgment continues below.
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