Order date – 29 November 2022

 Facts –

• The Petitioner, Bikash Nirala, has filed an appeal against the order of cancellation of the GSTIN registration.
• The Join Commissioner has dismissed the Order-In-Appeal as having been filed after lapse of extended time limit of 1 month in terms of Section 107 (1) & (4) of the CGST Act, 2017.

Issue –

• Whether the order dismissing the petitioner’s appeal is in order?

Order –

• The Hon’ble High Court observed that as per Section 107 (1) read with Subsection (4) the period of 3 months counting from the order-in-original dated 14.12.2019 would have expired on 13.03.2020. As such, the petitioner could have preferred an appeal with an explanation within a further period of 1 month from 13.03.2020, which he failed to do and ultimately preferred the appeal on 25.09.2021. The delay in filing the appeal persuaded the learned appellate authority to reject the application on ground of limitation.
• The High Court relied on the decision of the Apex Court in Suo Motu Writ Petition (Civil) No. 3 of 2020 extension of the period of limitation was extended by orders passed by the Apex Court from time to time and lastly up to 28.02.2022 vide order dated 10.01.2022.
• It is true that the petitioner has not filed any application for condonation of delay beyond the initial period of 3 months in terms of Section 107 (1) read with Subsection (4) of the CGST Act, 2017. However, that lapse on the part of the petitioner should not be taken against the petitioner as the extended period of 1 month under Section 107(4) fell within the period of Covid delays from 15.03.2020 till 28.02.2022, as directed to be excluded by the Apex Court.
• Therefore, the matter is remanded back and the writ petition is allowed.