GST
TRT-2025-
Allahabad High Court
Date:-09-01-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 09 January 2023
Parties: M/S Limra Developers Vs Additional Commissioner And Another
Facts –
- The Petitioner, M/S Limra Developers, failed to file a reply within 7 days to a show cause notice issued on 20.09.2019. On 01.10.2019, the Taxing Authority cancelled the registration of the petitioner.
- The first Appellate Authority has rejected the appeal filed by the petitioner on the ground of limitation.
Issue –
- Whether the cancellation of the registration is in order?
Order –
- The Hon’ble High Court observed that the appeal has been filed by the petitioner at a delayed stage and in between the COVID-19 pandemic had intervened, taking sympathetic view, this Court finds that the Assessee cannot be left remediless.
- The business cannot be hampered and suffered on mere technicalities of law and the Appellate Authority should have considered the appeal on merits. Hence the order passed by first Appellate Authority dated 04.09.2021 is unsustainable in the eyes of law and the same is hereby set aside.
- The matter is remitted back to the first Appellate Authority to reconsider the appeal without going into the question of limitation.
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