Order Dare – 08 December 2022

Facts – 

• The Petitioner, RAJDEEP INFO TECHNO PRIVATE LIMITED, was issued with a show cause notice dated 02.12.2021 for non filing the return for a period of six month. On 17.02.2022 the respondent cancelled the GST registration.
• The appeal filed by the petitioner was dismissed on the sole ground that the appeal was filed with a further delay of two months and twenty days and as per Section 107 of the GST Act, the delay could be condoned for a period of one month and since the appeal was exceeding the limitation, the appellate authority is not vested with the powers to condone the said delay beyond 30 days.

Issue – 

• Whether the cancellation of GST registration is in order?

Order – 

• The Hon’ble High Court finds that the petitioner preferred appeal but it was rejected for the reasons discussed supra.
• It was also held that as the GST Tribunal has not been constituted as per the provisions of the Act so as to enable the petitioner to pursue his further legal remedies, in the interest of justice, the court allow the writ petition and remit the matter back to the primary authority to re-consider the case of the petitioner and after affording a personal hearing to him, pass an appropriate order in accordance with law expeditiously but not later than two weeks from the date of receipt of copy of this order.