M/S Consummate Technologies PVT. LTD vs. State Of U.P. And 2 Others

Held

The Court held that the Appellate Authority had erred in rejecting the petitioner's appeal as time-barred. The Court found the facts and circumstances of the present case to be identical to those in the previously decided case of M/S. Singh Group. The reasoning was that government notifications and court orders had extended the period of limitation for filing applications for revocation of registration and appeals, especially due to issues with the GST portal and the COVID-19 pandemic. The Court reasoned that it would be illogical to grant relaxation for revocation applications but not for appeals against such orders, as the underlying reasons for relaxation were generic and applied to both remedies. The principle was that statutory remedies should be real and available. Therefore, the appeal filed by the petitioner was to be treated as within limitation. The order dated 27.5.2022 was set aside, and the matter was remitted to the Appellate Authority to pass a fresh order treating the appeal as within limitation.

Facts

The petitioner, M/s Consummate Technologies Pvt. Ltd., assailed an order dated 27.5.2022 passed by respondent no. 2, which dismissed their appeal as time-barred, upholding the cancellation of their GST registration. The petitioner argued that the cancellation order was dated 9.8.2021, and no other cancellation date was available on the GST portal. They also contended that the original cancellation order dated 24.2.2019 was ex-parte, issued without fixing a hearing date, and that the show cause notice dated 9.4.2019 contained contradictory statements regarding the receipt of the petitioner's reply. The petitioner relied on a previous High Court judgment in M/S. Singh Group vs. State of U.P. and 2 others, arguing that the facts and legal position were identical.

Key Issues

1. Whether the appeal filed by the petitioner against the order of cancellation of registration was barred by limitation, considering the dates of the orders and the relevant government notifications extending limitation periods for GST compliances. (Question of law) Petitioner's arguments: The petitioner contended that the appeal was not time-barred due to government notifications and court orders that extended the period of limitation for filing applications for revocation of registration and appeals, particularly in light of difficulties with the GST portal and COVID-19 circumstances. They argued that the benefit of limitation relaxation should extend to appeal proceedings as well, citing the principle that statutory remedies must be real and available. They relied on Order no.1 of 2020, Notification dated 29.08.2021 under Section 168A of the CGST Act, and a previous High Court order in M/s J.K. Infratech. Respondent's arguments: The respondent (State) argued that no specific benefit regarding the filing of appeals was granted, and therefore, the period of limitation had to be strictly construed.