Orion Pest Solutions Private LTD. And Anr vs. Superentendant , Central Tax Range, Vi, Rashbehari

Held

The Court held that the order dated May 28, 2021, passed by the appellate authority, which dismissed the appellants' appeal against the cancellation of their GST registration as time-barred, should be set aside. This decision was made with the consent of both parties. The Court reasoned that the Supreme Court's suo motu order extending limitation due to the COVID-19 pandemic was applicable. The ratio decidendi is that appeals filed within the extended limitation period granted by the Supreme Court due to the pandemic should be considered on merits. The operative direction was to set aside the appellate authority's order and direct the parties to appear before the appellate authority for consideration of the appeal on merits on August 4, 2021. Any preconditions for entertaining the appeal are subject to the appellate authority's order.

Facts

The appellants, Orion Pest Solutions Private Limited and another, are challenging an order dated July 1, 2021, passed by a learned single judge of the High Court, which declined their prayer for interim relief. The appellants' GST registration was cancelled by an order dated October 19, 2020. They filed an appeal before the appellate authority, which was dismissed on May 28, 2021, on the grounds of being barred by limitation. The appellants contended that the Supreme Court's suo motu order extending limitation due to the COVID-19 pandemic should have prevented their appeal from being dismissed as time-barred.

Key Issues

1. Whether the appeal filed by the appellants before the appellate authority, challenging the cancellation of their GST registration, was rightly dismissed as time-barred, considering the Supreme Court's suo motu order extending limitation due to the COVID-19 pandemic (Suo Motu Writ Petition (Civil) No.3 of 2020 dated March 8, 2021)? Appellants' contention: The appeal should not have been dismissed as time-barred in light of the Supreme Court's extension of limitation periods due to the pandemic. Revenue's contention: The Supreme Court's order should have led to the appeal being entertained and not dismissed on limitation. However, the revenue also submitted that the appeal was not the appropriate remedy, and the appellants should have approached the assessing authority.