Order Date: 30 June 2022

Facts:

• The Petitioner Nithya Construction’s GST registration was cancelled suo-motu on the ground of non-filing of returns for six months.
• Appeal filed by the petitioner was dismissed as the appellate authority vide the impugned order on the ground that the appeal was filed beyond the extended period of limitation under Section 107(1) of the Central Goods and Services Tax Act, 2017.
• Hence, the petitioner filed this writ petition.

Issue:

• Whether the appeal was rightly dismissed on the ground that the appeal was filed beyond the period of extended limitation?

Order:

• The Court observed that the issue raised in this writ petition is covered by a decision of this Court in  the case of M/s Chenna Krishnama Charyulu Karampudi Versus The Additional Commissioner Appeals And Another where it was held that though the lower appellate authority may be right in holding that while it may allow filing of an appeal beyond the limitation of three months for a further period of one month, therefore, by extension of limitation beyond the extended period of one month delay cannot be condoned, in the view of that such a stand taken by respondent No.1 may adversely affect the petitioner.
• It was held that it would be just and proper if the entire matter is remanded back to reconsider the case of the petitioner and thereafter to pass appropriate order in accordance with law.
• Therefore, the appeal was allowed by way of remand.